A bill providing that the tax treatment of certain transportation expenses between a taxpayer's residence and place of work shall be determined without regard to Revenue Ruling 76-453.

[AI summary unavailable — showing source text] Overturns the Internal Revenue Service's Revenue Ruling 76-453 which holds that: (1) transportation expenses between an individual's residence and temporary place of work are not deductible; and (2) reimbursement for such expenses by employers is includible in gross income.…