[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3281 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3281

   To amend the Internal Revenue Code of 1986 to allow individuals a 
 temporary deduction for travel expenses for the costs of travel after 
           September 11, 2001, and before September 12, 2002.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 13, 2001

 Mrs. Mink of Hawaii 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 travel expenses for the costs of travel after 
           September 11, 2001, and before September 12, 2002.

    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 ``Travel Stimulus 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) 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 if such transportation is by air, 
        bus, rail, or vessel to a destination at least 500 miles away 
        from the taxpayer's residence,
            ``(2) hotel, motel, or similar lodging while traveling 
        within such an area, and
            ``(3) meals and other miscellaneous travel costs.
    ``(c) Application of Section.--This section shall apply only to 
amounts paid after September 11, 2001, and before September 12, 2002.''
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--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.''.
    (c) Clerical Amendment.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the last 
item and inserting the following new items:

                              ``Sec. 223. Temporary deduction for 
                                        personal travel expenses.
                              ``Sec. 224. Cross reference.''
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after September 11, 2001.
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