A bill to amend the Internal Revenue Code of 1954 to allow individuals a deduction for certain transportation and meal expenses.

Amends the Internal Revenue Code to allow itemizing and non-itemizing taxpayers an income tax deduction equal to the sum of their commuting and meal expenses.

Defines "commuting expenses" as amounts paid by the taxpayer during the taxable year for the cost of transportation between the taxpayer's residence and his principal place of employment. Permits a standard mileage rate of 30 cents per mile for automobile travel expenses, plus expenses incurred for tolls, parking fees, and similar expenses.

Defines "meal expenses" as amounts paid by the taxpayer during the taxable year for the cost of meals consumed by the taxpayer while away from his residence in pursuit of a trade or business. Limits the amount of such meals to $25 per day.