To amend the Internal Revenue Code of 1986 to allow a deduction for traveling expenses for Federal disaster relief workers away from home for more than 1 year.

In general— Section 162(a) of the Internal Revenue Code of 1986 is amended by inserting “or is certified by the Administrator of the Federal Emergency Management Agency as traveling on behalf of the United States in temporary duty status to respond to a federally declared disaster (as defined in section 165(i)(5)(A))” after “a Federal crime”.

Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this Act.