A bill to amend section 162 (a) of the Internal Revenue Code to restrict the disallowance as commuting expense of deductions of certain automobile expenses.

[AI summary unavailable — showing source text] Provides that when the nature of business or employment necessitates several trips from home per day to a point of business or employment, only the first trip from home and the last trip back to home at night shall be nondeductible commuting expenses for purposes of eligibility for a tax deduction under the Internal Revenue Code.…