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.

II 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. 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 A BILL To amend the Internal Revenue Code of 1986 to allow a deduction for traveling expenses for Federal disaster re- lief workers away from home for more than 1 year. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. TO ALLOW A DEDUCTION FOR TRAVELING EX- 3 PENSES FOR FEDERAL DISASTER RELIEF 4 WORKERS AWAY FROM HOME FOR MORE 5 THAN 1 YEAR. 6 (a) IN GENERAL.—Section 162(a) of the Internal 7 Revenue Code of 1986 is amended by inserting ‘‘or is cer- 8 tified by the Administrator of the Federal Emergency 9 VerDate Sep 11 2014 04:43 Nov 24, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\S4921.IS S4921 pbinns on DSKJLVW7X2PROD with BILLS 2 •S 4921 IS Management Agency as traveling on behalf of the United 1 States in temporary duty status to respond to a federally 2 declared disaster (as defined in section 165(i)(5)(A))’’ 3 after ‘‘a Federal crime’’. 4 (b) EFFECTIVE DATE.—The amendment made by 5 this section shall apply to taxable years beginning after 6 the date of the enactment of this Act. 7 Æ VerDate Sep 11 2014 04:43 Nov 24, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\S4921.IS S4921 pbinns on DSKJLVW7X2PROD with BILLS