S 1880
99th Congress
Senate
Taxation
Business and commerce
Construction industries
Construction workers
Income tax
Tax deductions
Transportation and Travel
Travel costs
A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of travel expenses in the case of construction workers.
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Nov 25, 1985
Committee on Finance requested executive comment from OMB, Treasury Department.
Nov 22, 1985
Read twice and referred to the Committee on Finance.
Nov 22, 1985
Introduced in Senate
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Plain-English summary
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.
What's happening now
Committee on Finance requested executive comment from OMB, Treasury Department.
Related & companion bills
1
Committees of jurisdiction
1
Cosponsors
1
Cite this page
U.S. Congress. (2026). S. 1880: A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of travel expenses in the case of construction workers.. 99th Congress. Open America. https://openamerica.io/bill/99-S-1880/
"S. 1880: A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of travel expenses in the case of construction workers.." 99th Congress, 2026, Open America, https://openamerica.io/bill/99-S-1880/.
S. 1880, 99th Cong. (2026), https://openamerica.io/bill/99-S-1880/.
[S. 1880: A bill to amend the Internal Revenue Code of 1954 to clarify the treatment of travel expenses in the case of construction workers.](https://openamerica.io/bill/99-S-1880/)