[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1736 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 1736

  To amend the Internal Revenue Code of 1986 to provide that certain 
  deductions of members of the National Guard or reserve units of the 
   Armed Forces will be allowable in computing adjusted gross income.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 1993

  Mr. Hutto introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide that certain 
  deductions of members of the National Guard or reserve units of the 
   Armed Forces will be allowable in computing adjusted gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, That (a) paragraph (2) 
of section 62(a) of the Internal Revenue Code of 1986 (relating to 
certain trade and business deductions of employees) is amended by 
adding at the end thereof the following new subparagraph:
                    ``(C) Certain expenses of reservists and national 
                guard members.--The deductions allowed by part VI 
                (section 161 and following) which consist of any of the 
                following expenses paid or incurred by the taxpayer in 
                connection with the performance by him of service as a 
                member of a reserve unit of the Armed Forces of the 
                United States or of a unit of the National Guard:
                            ``(i) Expenses of travel, meals, and 
                        lodging while away from home.
                            ``(ii) Expenses of transportation and 
                        uniforms.''
    (b) The amendment made by subsection (a) shall apply to taxable 
years beginning after December 31, 1992.

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