To amend the Internal Revenue Code of 1986 to restore the deduction for the travel expenses of a taxpayer's spouse who accompanies the taxpayer on business travel.

H.R. 1457 is a proposal to change federal tax law to allow business travelers to deduct the travel expenses of a spouse, dependent, or other companion who joins them on a business trip. Under current tax rules, these costs are generally not deductible unless the companion is an employee of the person traveling and has a specific business purpose for the trip. If passed, this bill would expand tax breaks for professionals by allowing them to subtract the costs of a companion's transportation, lodging, and meals from their taxable income.