H.R. 9743

[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [H.R. 9743 Introduced in House (IH)] <DOC> 118th CONGRESS 2d Session H. R. 9743 To amend the Internal Revenue Code of 1986 to allow a deduction for traveling expenses for Federal disaster relief workers away from home for more than 1 year. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES September 20, 2024 Mr. Thompson of Mississippi (for himself and Ms. Sewell) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to allow a deduction for traveling expenses for Federal disaster relief workers away from home for more than 1 year. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Deployed Emergency Professionals Lasting Over a Year Tax Relief Act'' or the ``DEPLOY Tax Relief Act''. SEC. 2. DEDUCTION FOR TRAVELING EXPENSES FOR FEDERAL DISASTER RELIEF WORKERS AWAY FROM HOME FOR MORE THAN 1 YEAR. (a) In General.--Section 162(a) of the Internal Revenue Code of 1986 is amended by inserting ``or is certified by the Administrator of the Federal Emergency Management Agency as traveling on behalf of the United States in temporary duty status to respond to a federally declared disaster (as defined in section 165(i)(5)(A))'' after ``a Federal crime''. (b) Effective Date.--The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>