Browse Bills

There is one summary for this bill. Bill summaries are authored by CRS.

Allows an income tax deduction under the Internal Revenue Code, for the reasonable and necessary expenses paid or incurred by an individual during the taxable year for automobile commuting. Provides that, for purposes of this Act, the term 'automobile commuting' means transportation by automobile between the taxpayer's residence and place of business or employment.

There is one summary for this bill. Bill summaries are authored by CRS.

Allows an income tax deduction under the Internal Revenue Code, for the reasonable and necessary expenses paid or incurred by an individual during the taxable year for automobile commuting. Provides that, for purposes of this Act, the term 'automobile commuting' means transportation by automobile between the taxpayer's residence and place of business or employment.

There is one summary for this bill. Bill summaries are authored by CRS.

Allows an income tax deduction under the Internal Revenue Code, for the reasonable and necessary expenses paid or incurred by an individual during the taxable year for automobile commuting. Provides that, for purposes of this Act, the term 'automobile commuting' means transportation by automobile between the taxpayer's residence and place of business or employment.

There is one summary for this bill. Bill summaries are authored by CRS.

Allows an income tax deduction under the Internal Revenue Code, for the reasonable and necessary expenses paid or incurred by an individual during the taxable year for automobile commuting. Provides that, for purposes of this Act, the term 'automobile commuting' means transportation by automobile between the taxpayer's residence and place of business or employment.