[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 107 Introduced in Senate (IS)]







104th CONGRESS
  1st Session
                                 S. 107

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
                  travel expenses of certain loggers.


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                   IN THE SENATE OF THE UNITED STATES

                            January 4, 1995

  Mr. Daschle introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow a deduction for 
                  travel expenses of certain loggers.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DEDUCTION FOR TRAVEL EXPENSES OF CERTAIN LOGGERS.

    (a) In General.--Section 162 of the Internal Revenue Code of 1986 
(relating to trade or business expenses) is amended by redesignating 
subsection (o) as subsection (p) and by inserting after subsection (n) 
the following new subsection:
    ``(o) Special Travel Expense Rules for Loggers.--
            ``(1) In general.--Notwithstanding subsection (a)(2) and 
        section 262, in the case of an individual, there shall be 
        allowed as a deduction under this section an amount equal to 
        the travel expenses of such individual in connection with the 
        trade or business of logging (including the miles to and from 
        such individual's home).
            ``(2) Trade or business of logging.--For purposes of this 
        section, the term `trade or business of logging' means the 
        trade or business of the cutting and skidding of timber.''
    (b) Effective Date.--The amendments made by subsection (a) shall 
apply to taxable years beginning after December 31, 1994.
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