A bill to amend the Internal Revenue Code of 1954 to revise the conditions necessary to obtain a moving expense deduction.

Revises provisions of the Internal Revenue Code relating to the conditions for allowance of a moving expense deduction by stating that no such deduction shall be allowed unless: (1) the taxpayer's new residence is at least 50 miles from his former residence; (2) the taxpayer's new residence and principal place of work be located within a different community than his former residence and his former place of work; and (3) the taxpayer meets enumerated full-time employment requirements at his new place of work. (Amends 26 U.S.C. 217 (c)).