Library / Laws / 118th / hr / H.R. 9743 / Introduced in House
I
118th CONGRESS
2d Session
H. R. 9743
IN THE HOUSE OF REPRESENTATIVES
September 20, 2024Mr. 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.
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.
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.