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S. 2713 (96th): 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.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


5/15/1980--Introduced. 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.