[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[S. 1026 Introduced in Senate (IS)]

103d CONGRESS
  1st Session
                                S. 1026

  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 SENATE OF THE UNITED STATES

                May 26 (legislative day, April 19), 1993

  Mr. Lott (for himself, Mr. Thurmond, Mr. D'Amato, Mr. Cochran, Mr. 
   Coats, Mr. McConnell, Mr. Inouye, Mr. Burns, Mr. Kempthorne, Mr. 
Specter, and Mr. Stevens) introduced the following bill; which was read 
             twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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 such taxpayer 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 to and 
                        from home.
                            ``(iii) Expenses of uniforms.''
    (b) The amendment made by subsection (a) shall apply to taxable 
years beginning after December 31, 1992.

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