3.0.0 697 2023-01-11T13:36:14Z 2023-01-11T13:36:14Z Senate S 2017-03-22 115 ssfi00 Finance Committee Senate Standing Referred to 2017-03-22T18:50:46Z Tax Relief for Guard and Reserve Training Act 115 1687 HR 2017-03-22 Referred to the House Committee on Ways and Means. Identical bill CRS 2017-03-22 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (Sponsor introductory remarks: CR S1933-1934; text of measure as introduced: CR S1934) IntroReferral 2017-03-22 Introduced in Senate IntroReferral 10000 9 Library of Congress D000618 Sen. Daines, Steve [R-MT] Steve Daines R MT N U000039 Sen. Udall, Tom [D-NM] TOM UDALL D NM 2017-03-23 False C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2017-04-05 False T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT 2017-04-06 False D000607 Sen. Donnelly, Joe [D-IN] Joe Donnelly D IN 2017-06-06 False B001230 Sen. Baldwin, Tammy [D-WI] Tammy Baldwin D WI 2017-06-27 False K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2017-08-01 False Taxation Income tax deductions National Guard and reserves Transportation costs Taxation 00 2017-03-22 Introduced in Senate 2017-06-14T19:07:11Z Tax Relief for Guard and Reserve Training Act

This bill amends the Internal Revenue Code, with respect to the tax deductions for expenses in connection with the performance of services as a member of a reserve component of the Armed Forces, to: (1) reduce from 100 miles to 50 miles (without regard to whether such period includes an overnight stay) the distance from home requirement for the above-the-line deduction; and (2) exempt from the 2% floor on miscellaneous itemized deductions the deductions allowed that consist of expenses paid or incurred in connection with the performance of such services for any period (without regard to whether such period includes an overnight stay) during which the individual is more than 50 miles away from home in connection with the services.

(Above-the-line deductions are subtracted from gross income to arrive at adjusted gross income. Under current law, miscellaneous itemized deductions are only allowed if the aggregate of the deductions exceeds 2% of the taxpayer's adjusted gross income.)

]]> Tax Relief for Guard and Reserve Training Act Display Title Tax Relief for Guard and Reserve Training Act Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to lower the mileage threshold for deduction in determining adjusted gross income of certain expenses of members of reserve components of the Armed Forces, and for other purposes. Introduced in Senate IS Short Titles as Introduced Tax Relief for Guard and Reserve Training Act Introduced in Senate 2017-03-22T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s697is/xml/BILLS-115s697is.xml 2017-03-22 Read twice and referred to the Committee on Finance. (Sponsor introductory remarks: CR S1933-1934; text of measure as introduced: CR S1934) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.