A bill to amend the Internal Revenue Code of 1954 to provide that the mileage allowance used for Federal employees shall be used for determining the mileage allowance for the deduction for trade or business expenses, and to amend title 5 of the United States Code to revise certain provisions relating to mileage and per diem expenses of Federal employees.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to specify that the allowable amount of the income tax deduction for the business use of an automobile shall be based on the mileage allowance which is permitted to Federal employees. Revises criteria for determining allowable per diem and mileage expenses of Government employees.…