A bill to define the circumstances under which construction workers may deduct travel and transportation expenses in computing their taxable incomes for purposes of the Federal income tax.

Amends the Internal Revenue Code with respect to deductions for ordinary and necessary business expenses to provide a special rule for construction workers' travel and transportation expenses.

Provides that a job at a site located more than 15 miles from a worker's residence: (1) shall be deemed to be temporary for the first two years of employment at that site; and (2) shall be deemed to be temporary or not temporary after the first two years based on an examination of all the facts and circumstances.

Provides that no deduction shall be disallowed solely because a construction worker's employment at a job site is of indefinite duration.

Prohibits the application of the "one-year" rule as set forth in Revenue Ruling 59-371.

Defines "construction worker," for purposes of this Act, as any individual employed as a skilled, semiskilled, or unskilled laborer in the building or construction industry.