Thank you to everyone who responded. I did see the pages in Pub. 463, more specifically relating to Form 2106, that discusses Armed Forces reservists, qualified performing artists, etc. However, it didn't make sense to me why they would use a construction worker as an example in defining Temporary Assignment vs Indefinite Assignment (page 4) if traveling construction workers were not eligible for these deductions.
As someone mentioned in one of the responses, the IRS does not make it clear who is not eligible to use these deductions. See page 2 "Who should use this publication." and "Who doesn't need to use this publication."
They make it clear who can or cannot use Form 2106 to claim these deductions, but page 2 is where they should indicate clearly who can or cannot claim these deductions.
I appreciate everyone's feedback.
