[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3550 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 3550

  To amend the Internal Revenue Code of 1986 to allow a deduction in 
    determining adjusted gross income for travel expenses of State 
                      legislators away from home.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 27, 2000

Mr. Smith of Michigan introduced the following bill; which was referred 
                   to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow a deduction in 
    determining adjusted gross income for travel expenses of State 
                      legislators away from home.

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

SECTION 1. DEDUCTION IN DETERMINING ADJUSTED GROSS INCOME FOR TRAVEL 
              EXPENSES OF STATE LEGISLATORS AWAY FROM HOME.

    (a) In General.--Paragraph (2) of section 62(a) of the Internal 
Revenue Code of 1986 (relating to certain trade and business deductions 
of employees) is amended by adding at the end the following new 
subparagraph:
                    ``(D) State legislators' travel expenses away from 
                home.--The deduction allowed by section 162(h) 
                (relating to State legislators' travel expenses away 
                from home).''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to taxable years beginning after December 31, 1999.
                                 <all>