A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of travel expenses in the case of construction workers.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to allow construction workers to take an income tax deduction for travel expenses incurred while away from home in pursuit of a trade or business if: (1) the job site is at least 30 miles from the residence of the construction worker; and (2) the job site is a temporary job site or a remote job site.…