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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.

Introduced: November 22, 1985 See on congress.gov
This bill died when the 99th Congress ended
It never became law before the 99th Congress (1985–1986) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 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 Congressional Research Service

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 November 25, 1985

Committee on Finance requested executive comment from OMB, Treasury Department.

 Related & companion bills 1
 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
S. 1880, 99th Cong. (2026), https://openamerica.io/bill/99-S-1880/.
Markdown link
[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/)
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