A bill to amend the Internal Revenue Code of 1954 to allow a deduction for income tax purposes of expenses incurred by an individual for transportation to and from work.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow as an income tax deduction the reasonable and necessary expenses paid or incurred by an individual (but not more than $500 for any taxable year) for transportation between his residence and place of business or employment.…