DEPLOY Tax Relief Act

[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9743 Introduced in House (IH)]

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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.
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