A bill to amend the Internal Revenue Code of 1954 with respect to the treatment of travel expenses of employees not reimbursed for such expenses.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to provide that the income tax deduction for the away-from-home lodging expenses of employees which are not reimbursed by their employers shall not be less than the per diem allowance for Federal employees for similar expenses.…