A bill to correct the unfair treatment by the tax laws of the United States of citizens performing jury duty.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit an income tax deduction for jury duty pay that a taxpayer-employee remits to an employer in exchange for continuing the employee's normal compensation during the jury duty period. Permits the same amount as an exclusion from the gross income of taxpayers who do not itemize deductions.…