A bill to amend the Internal Revenue Code of 1954 to exclude from gross income certain expense reimbursement allowances received by State police officers.

Amends the Internal Revenue Code to exclude from gross income any expense reimbursement allowances received by a State police officer. Limits the amount of such exclusion to a maximum of six dollars per day. Defines "expense reimbursement allowance" to mean any statutory allowance (or allowance negotiated in accordance with State law) to reimburse a State police officer for specified expenses incurred in connection with the performance of his duties (including the cost of meals purchased while on duty).

Prohibits the deduction for expenses for which the taxpayer has received such allowance.