A bill to amend the Internal Revenue Code of 1954 to allow a deduction for income tax purposes of expenses incurred by an individual for transportation to and from work by automobile.

Allows an income tax deduction under the Internal Revenue Code, for the reasonable and necessary expenses paid or incurred by an individual during the taxable year for automobile commuting. Provides that, for purposes of this Act, the term 'automobile commuting' means transportation by automobile between the taxpayer's residence and place of business or employment.