[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 41 Introduced in Senate (IS)]

114th CONGRESS
  1st Session
                                 S. 41

 To amend the Internal Revenue Code of 1986 to provide for a deduction 
 for travel expenses to medical centers of the Department of Veterans 
   Affairs in connection with examinations or treatments relating to 
                    service-connected disabilities.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 7, 2015

  Mr. Heller 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 for a deduction 
 for travel expenses to medical centers of the Department of Veterans 
   Affairs in connection with examinations or treatments relating to 
                    service-connected disabilities.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Veterans Travel Tax Relief Act of 
2015''.

SEC. 2. DEDUCTION FOR TRAVEL EXPENSES OF VETERANS FOR HEALTH CARE FROM 
              MEDICAL CENTERS OF THE DEPARTMENT OF VETERANS AFFAIRS.

    (a) In General.--Part VII of subchapter B of chapter I of the 
Internal Revenue Code of 1986 (relating to additional itemized 
deductions for individuals) is amended by redesignating section 224 as 
section 225, and by inserting after section 223 the following new 
section:

``SEC. 224. TRAVEL EXPENSES OF VETERANS FOR HEALTH CARE AT MEDICAL 
              CENTERS OF THE DEPARTMENT OF VETERANS AFFAIRS.

    ``(a) Allowance of Deduction.--In the case of an individual, there 
shall be allowed as a deduction the qualified travel expenses for the 
taxable year.
    ``(b) Limitations.--
            ``(1) Dollar limitation.--The amount allowed as a deduction 
        under subsection (a) for a taxable year shall not exceed $400.
            ``(2) Limitation based on adjusted gross income.--The 
        amount allowable as a deduction under subsection (a) shall be 
        reduced (but not below zero) by an amount which bears the same 
        ratio to the amount so allowable (determined without regard to 
        this paragraph but with regard to paragraph (1)) as--
                    ``(A) the amount (if any) by which the taxpayer's 
                adjusted gross income exceeds $75,000 ($150,000 in the 
                case of a joint return), bears to
                    ``(B) $10,000 ($20,000 in the case of a joint 
                return).
            ``(3) Adjustments for inflation.--In the case of a taxable 
        year beginning after 2015, each of the dollar amounts in 
        paragraph (2) shall be increased by an amount equal to--
                    ``(A) such dollar amount, multiplied by
                    ``(B) the cost-of-living adjustment determined 
                under section 1(f)(3) for the calendar year in which 
                the taxable year begins, determined by substituting 
                `calendar year 2014' for `calendar year 1992' in 
                subparagraph (B) thereof.
        If any amount as increased under the preceding sentence is not 
        a multiple of $100, such amount shall be rounded to the nearest 
        multiple of $100.
    ``(c) Qualified Travel Expenses.--For purposes of this section--
            ``(1) In general.--The term `qualified travel expenses' 
        means amounts paid for travel expenses of a veteran and a 
        family member of the veteran to a medical center of the 
        Department of Veterans Affairs for--
                    ``(A) treatment relating to a service-connected 
                disability, or
                    ``(B) examination conducted by the Secretary of 
                Veterans Affairs relating to a claim for disability 
                compensation or pension under the laws administered by 
                the Secretary of Veterans Affairs.
            ``(2) Reimbursements by department of veterans affairs.--
        The term `qualified travel expenses' does not include any 
        travel expense which is reimbursed by the Department of 
        Veterans Affairs or any other insurance plan.
            ``(3) Limitation.--Travel expenses incurred by a veteran 
        shall not be taken into account under paragraph (1) unless--
                    ``(A) the principal place of abode of the veteran 
                is more than 25 miles from the medical center in which 
                the treatment is provided or examination conducted, and
                    ``(B) such medical center is the nearest medical 
                center of the Department of Veterans Affairs to such 
                place of abode.
            ``(4) Travel expenses.--The term `travel expenses' includes 
        transportation, food, and lodging.
    ``(d) Other Definitions.--For purposes of this section--
            ``(1) Veteran.--The term `veteran' has the meaning given 
        such term by section 101(2) of title 38, United States Code.
            ``(2) Service-connected disability.--The term `service-
        connected disability' has the meaning given such term under 
        section 101(13) of such Code.
            ``(3) Family member.--The members of an individual's family 
        shall be determined under section 4946(d); except that such 
        members also shall include the brothers and sisters (whether by 
        the whole or half blood) of the individual and their 
        spouses.''.
    (b) Deduction Allowed Whether or Not Taxpayer Itemizes Other 
Deductions.--Subsection (a) of section 62 of such Code (defining 
adjusted gross income) is amended by inserting before the last sentence 
the following new paragraph:
            ``(22) Travel expenses of veterans for health care at 
        medical centers of the department of veterans affairs.--The 
        deduction allowed by section 224.''.
    (c) Clerical Amendments.--The table of sections for part VII of 
subchapter B of chapter 1 of such Code is amended by striking the item 
relating to section 224 and inserting the following:

``Sec. 224. Travel expenses of veterans for health care at medical 
                            centers of the Department of Veterans 
                            Affairs.
``Sec. 225. Cross reference.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2014.
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