,i  #aai? ,,congress  #b;d ,session  ,h4
 ,r4 #ajeaa  ,,9 ,,! ,,h\se ,,(         
,,repres5tatives  ,septemb] #ba1        
#bjbf,ms4 ,gill5 7= h]self1 ,mr4 ,van   
,drew1 & ,mr4 ,kean7 introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to       
e/abli% an above-!-l9e d$uction =       
commut+ exp5ses4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,l[] ,commut+ ,co/s
 ,act ( #bjbf4  #b4  ,above!l9e d$uction
 = commut+ exp5ses  7a7  ,d$uction all[$
  ,"p ,,vii ( sub*apt] ,b ( *apt] #a (  
subtitle ,a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#bac ! foll[+ new section3  #bad4       
,commut+ exp5ses  7a7  ,9 g5]al  ,9 !   
case ( an individual1 !re %all be all[$ 
z a d$uction = ! taxable ye> an am\nt   
equal to ! am\nts paid or incurr$ by !  
taxpay] = travel 7o!r ?an am\nts :i* are
 lavi% or extravagant7 :i* are n o!rwise
 reimburs$--  7#a7 betwe5 ! taxpay]'s   
resid5ce & place ( employm5t1 or  7#b7 9

 ! c\rse ( ! trade or bus9ess ( !       
taxpay]4  7b7  ,limitation  7#a7  ,9    
g5]al  ,! am\nt ( ! d$uction all[$ "u   
subsection 7a7 %all n exce$ #d1jhj      
7twice su* am\nt 9 ! case ( a jo9t      
return7 = any taxable ye>4  7#b7        
,inflation adju/m5t  7,a7  ,9 g5]al  ,9 
! case ( any taxable ye> beg9n+ aft]    
#bjbf1 ! #d1jhj doll> am\nt 9 p>agraph  
7#a7 %all be increas$ by an am\nt equal 
to--  7i7 su* doll> am\nt1 multipli$ by 
7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u   
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
! taxable ye> beg9s1 det]m9$ by         
sub/itut+ cal5d> ye> #bjbe = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(4  7,b7
  ,r\nd+  ,if any increase "u           
subp>agraph 7,a7 is n a multiple ( #aj1 
su* increase %all be r\nd$ to ! ne>e/   
multiple ( #aj4  7c7  ,safe h>bor  ,!   
,secret>y %all issue su* regulations or 
o!r guidance z may be necess>y or       
appropriate to c>ry out ! purposes ( ?is
 section1 includ+ a safe h>bor limit+ ! 
ne$ = a taxpay] to reta9 docum5tation ) 

respect to ! ord9>y commut+ exp5ses (   
su* taxpay]4  7d7  ,no d\ble b5efit  ,no
 cr$it or d$uction %all be all[$ "u any 
o!r provision ( ?is *apt] ) respect to  
any am\nt = :i* a d$uction is all[$ "u  
subsection 7a74  4  7b7  ,d$uction all[$
 above-!-,l9e  ,section #fb7;a7 ( !     
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new p>agraph3 
7#bb7  ,commut+ exp5ses  ,! d$uction    
all[$ by section #bad4  4  7c7          
,effective date  ,! am5dm5ts made by ?is
 section %all apply to am\nts paid or   
incurr$ aft] ,decemb] #ca1 #bjbf4