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Prior to 1987, section 1.162-5(d), Income Tax Regs.,
specifically provided that an individual traveling away from home
primarily for educational purposes could properly deduct
expenditures for travel, including meals, and lodging under
section 162. However, in the Tax Reform Act of 1986, Pub. L. 99-
514, 100 Stat. 2118, section 142(b) of that act expressly
overruled section 1.162-5(d), Income Tax Regs. In particular,
section 142(b) of the Tax Reform Act of 1986 added section
274(m)(2) and provides that "No deduction shall be allowed under
this chapter for expenses for travel as a form of education."
Section 274(m)(2) is effective for tax years after 1986.
No regulations have been promulgated with respect to section
274(m)(2). However, the legislative history of this provision
gives significant insight as to the intent of Congress in
enacting section 274(m)(2). In H. Conf. Rept. 99-841, (Vol. 2)
at II-30 (1986), 1986-3 C.B. (Vol. 4) 1, 30, the explanation for
this legislation is as follows:
Educational travel.--No deduction is allowed for costs
of travel that would be deductible only on the ground that
the travel itself constitutes a form of education (e.g.,
where a teacher of French travels to France to maintain
general familiarity with the French language and culture, or
where a social studies teacher travels to another State to
learn about or photograph its people, customs, geography,
etc.). This provision overrules Treas. Reg. sec. 1.162-5(d)
to the extent that such regulation allows deductions for
travel as a form of education.
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Last modified: May 25, 2011