DEDUCTION FOR EXPENSES AWAY FROM HOME.

SEC. 1938. DEDUCTION FOR EXPENSES AWAY FROM HOME. (a) In General.— Section 162(a) is amended by adding at the end the following new sentence: “For purposes of paragraph (2), the taxpayer shall not be treated as being temporarily away from home during any period of employment if such period exceeds 1 year.” (b) Effective Date.— The amendment made by subsection (a) shall apply to costs paid or incurred after December 31, 1992.