[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3079 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3079

   To amend the Internal Revenue Code of 1986 to allow individuals a 
temporary deduction for the cost of airline tickets and other personal 
                            travel expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 10, 2001

   Mr. Hastings of Florida 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 individuals a 
temporary deduction for the cost of airline tickets and other personal 
                            travel expenses.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Family Leisure Incentive Act of 
2001''.

SEC. 2. TEMPORARY DEDUCTION FOR PERSONAL TRAVEL EXPENSES.

    (a) In General.--Part VII of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by redesignating section 223 
as section 224 and by inserting after section 222 the following new 
section:

``SEC. 223. TEMPORARY DEDUCTION FOR PERSONAL TRAVEL EXPENSES.

    ``(a) In General.--In the case of an individual, there shall be 
allowed as a deduction the amount of the personal travel expenses paid 
or incurred during the taxable year for the personal travel of the 
taxpayer, the taxpayer's spouse, or any dependent (as defined in 
section 152).
    ``(b) Limitation.--The deduction allowed by subsection (a) for any 
taxable year shall not exceed $750 ($1,500 in the case of a joint 
return).
    ``(c) Personal Travel Expenses.--For purposes of this section, the 
term `personal travel expenses' means expenses (not otherwise allowable 
as a deduction under this chapter) for--
            ``(1) transportation within, or which originates within, an 
        area of the United States or any possession of the United 
        States if such transportation is by air, bus, rail, or vessel, 
        and
            ``(2) hotel, motel, or similar lodging while traveling 
        within such an area.
    ``(d) Application of Section.--This section shall apply only to 
amounts paid after September 11, 2001, and before September 12, 2002.''
    (b) Deduction Allowed in Computing Adjusted Gross Income.--Section 
62(a) of such Code is amended by inserting after paragraph (18) the 
following:
            ``(19) Temporary deduction for cost of personal travel 
        expenses.--The deduction allowed by section 223.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after September 11, 2001.
                                 <all>