To amend title 28, United States Code, with respect to the treatment of certain transportation and subsistence expenses of retired judges.

Amends the Federal judicial code to provide that the official duty station of a retired judge shall be considered his or her home for purposes of certain Internal Revenue Code provisions and regulations.

Specifies that reimbursed transportation and subsistence expenses that are paid to a retired judge recalled or designated and assigned to perform judicial duties and that are not allowable as a deduction after the application of such provision, shall be excludable from income under the Code whether or not the judge is required to remain away from his or her official duty station overnight in performing such duties, regardless of the duration of such duties.