A bill to amend section 162 (a) of the Internal Revenue Code to restrict the disallowance as commuting expense of deductions of certain automobile expenses.

Provides that when the nature of business or employment necessitates several trips from home per day to a point of business or employment, only the first trip from home and the last trip back to home at night shall be nondeductible commuting expenses for purposes of eligibility for a tax deduction under the Internal Revenue Code.