[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[S. 3819 Introduced in Senate (IS)]

111th CONGRESS
  2d Session
                                S. 3819

   To amend the Internal Revenue Code of 1986 to reduce the mileage 
threshold for the deduction for National Guard and Reservists overnight 
                            travel expenses.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 22, 2010

Mrs. Lincoln (for herself and Mr. Kerry) 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 reduce the mileage 
threshold for the deduction for National Guard and Reservists overnight 
                            travel expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. REDUCTION IN MILEAGE THRESHOLD FOR NATIONAL GUARD AND 
              RESERVISTS OVERNIGHT TRAVEL EXPENSES DEDUCTION.

    (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 amounts paid or incurred in taxable years beginning after December 
31, 2010.
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