S.Amdt. 744

SA 744. Mr. FEINGOLD submitted an amendment intended to be proposed
to amendment SA 676 submitted by Mr. Feingold and intended to be
proposed to the amendment SA 605 proposed by Mr. Inhofe to the bill
H.R. 3, to authorize funds for Federal-aid highways, highway safety
programs, and transit programs, and for other purposes; which was
ordered to lie on the table; as follows:

On page 2, strike lines 15 through 22, and insert the
following:
``(b) Application to Volunteer Services Only.--Subsection
(a) shall not apply with respect to any expenses relating to
the performance of services for compensation.
``(c) No Double Benefit.--A taxpayer may not claim a
deduction or credit under any other provision of this title
with respect to the expenses under subsection (a).
``(d) Exemption From Reporting Requirements.--Section 6041
shall not apply with respect to reimbursements excluded from
income under subsection (a).''.
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