Speaker. last year. and again this year. I introduced legislation to amend the Internal Revenue Code of 1954 to provide that construction workers shall be allowed the deduction for moving expenses without regard to the length of time they are employed at their new location. It has recently been brought to my attention that seasonal and migrant farmworkers face a similar problem due to the nature of their employment and I am introducing an amended bill today which would bring them under the provisions of my earlier legislation. At the present time. the law does not allow a deduction for moving expenses unless "during the 12month period immediately following his arrival in the general location of his new principal place of work. the taxpayer is a fulltime employee. in such general location. during at least 39 weeks." For all practical purposes. neither a construction worker nor a seasonal or migrant farm employee can benefit from this provision which is so beneficial to other workers. Farmworkers. for example. may move many times during the year. I see no reason why construction workers and farmworkers should be denied the benefit of this tax provision simply because of the nature of their employment.