[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 4921 Introduced in Senate (IS)]

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116th CONGRESS
  2d Session
                                S. 4921

  To amend the Internal Revenue Code of 1986 to allow a deduction for 
 traveling expenses for Federal disaster relief workers away from home 
                         for more than 1 year.


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                   IN THE SENATE OF THE UNITED STATES

                           November 18, 2020

Ms. Hassan (for herself and Mr. Hawley) introduced the following bill; 
     which was read twice and referred to the Committee on Finance

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to allow a deduction for 
 traveling expenses for Federal disaster relief workers away from home 
                         for more than 1 year.

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

SECTION 1. TO ALLOW A DEDUCTION FOR TRAVELING EXPENSES FOR FEDERAL 
              DISASTER RELIEF WORKERS AWAY FROM HOME FOR MORE THAN 1 
              YEAR.

    (a) In General.--Section 162(a) of the Internal Revenue Code of 
1986 is amended by inserting ``or is certified by the Administrator of 
the Federal Emergency Management Agency as traveling on behalf of the 
United States in temporary duty status to respond to a federally 
declared disaster (as defined in section 165(i)(5)(A))'' after ``a 
Federal crime''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.
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