HR 4274 · 97th Congress · Taxation
A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for commuting expenses.
Bill Progress
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Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Referred to House Committee on Ways and Means.(1981-07-27)
Plain Language Summary
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Amends the Internal Revenue Code to allow individual taxpayers an income tax deduction from gross income for commuting expenses. Defines "commuting expenses" as the amounts paid or incurred for the transportation of such taxpayers between their residence and their principal place of employment or self-employment.…
Summarized by Claude AI · Non-partisan · For informational purposes only