US Codex
Bill
Notes

To amend the Internal Revenue Code of 1986 to decrease the distance away from home required for a member of a reserve component of the Armed Forces to be eligible for the above-the-line deduction for travel expenses.

H.R. 4658 · 114th Congress · Mar 1, 2016 · Lineage

A BILL

Section 1 Decrease in required distance away from home for above-the-line deduction for travel expenses of members of a reserve component of the Armed Forces

(a)
In general— Section 62(a)(2)(E) of the Internal Revenue Code of 1986 is amended by striking “100 miles” and inserting “50 miles”.
(b)
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2015.

Sec. 2 Report on average travel costs of members of the reserve components

Not later than 180 days after the date of the enactment of this Act, the Secretary of Defense shall submit to Congress a report on the travel expenses of members of reserve components associated with performing active duty service, active service, full-time National Guard duty, active Guard and Reserve duty, and inactive-duty training, as such terms are defined in section 101(d) of title 10, United States Code. Such report shall include the average annual cost for all travel expenses for a member of a reserve component.