A bill to amend the Internal Revenue Code of 1954 to allow members of the Armed Forces who are stationed overseas without their families a deduction for travel expenses back to the United States.

Amends the Internal Revenue Code to allow a member of the Armed Forces who is permanently stationed outside the United States and who is single or whose spouse and dependents do not reside at such member's permanent duty station a deduction from gross income for the cost of travel between such duty station and the member's residence in the United States. Limits such member to one round trip during each continuous period during which such member has the same permanent duty station.