1. Short title
This Act may be cited as the “State and National Guard Fairness Act of 2020”.
State and National Guard Fairness Act of 2020
A BILL
To allow expenses in connection with the performance of services as a member of a reserve component or State defense forces to be taken into account as a miscellaneous itemized deduction.
2. Unreimbursed reserve component and State defense force expenses taken into account as miscellaneous itemized deduction
In general— Section 67(g) of the Internal Revenue Code of 1986 is amended by adding at the end the following: “Notwithstanding the preceding sentence for any such taxable year, an individual may take into account under subsection (a) any miscellaneous itemized deductions for the taxable year which are unreimbursed expenses (other than expenses described in section 62(a)(2)(E)) paid or incurred by the individual in connection with the performance of services as a member of a reserve component (as defined in section 101 of title 37, United States Code) or the defense forces of a State (within the meaning of section 109 of title 32, United States Code).”.
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2019.