[Congressional Record Volume 163, Number 50 (Wednesday, March 22, 2017)]
[Senate]
[Pages S1933-S1934]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. DAINES:
  S. 697. 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; to the Committee on Finance.
  Mr. DAINES. Mr. President, since 2001 our Nation has frequently 
called upon members of the National Guard and Armed Forces Reserve to 
confront our enemies and protect our interests around the globe.
  Without the contributions from the Guard and Reserve components, the 
joint force would be far less capable and unable to perform many 
critical tasks.
  Often, members of the Guard and Reserve incur out-of-pocket expenses 
to travel to and from their training locations. There are many 
challenges that these servicemembers face, but subsidizing the cost of 
training with after-tax income should not be one of them.
  This issue is particularly relevant to Montana. My home State is 
widely recognized as having one of the highest

[[Page S1934]]

per capita veteran populations in the Nation, with many Montanans 
serving in the Guard or Reserve. The distances between homes and 
training sites can be challenging. As the son of a marine, I understand 
the costs associated with service.
  With a deep appreciation for the commitment and sacrifice expected 
from members of Guard and Reserve, I offer the Tax Relief for Guard and 
Reserve Training Act. This bill lowers the mileage threshold from 100 
to 50 for tax-deductible expenses. This change would put the Guard and 
Reserve on equal footing with most government and military travel 
regulations.
  The Tax Relief for Guard and Reserve Training Act is a reasonable 
reform, specifically targeted at those who are often asked to shoulder 
burdens for the common good.
  Mr. President, I ask unanimous consent that the text of the bill be 
printed in the Record.
  There being no objection, the text of the bill was ordered to be 
printed in the Record, as follows:

                                 S. 697

       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 ``Tax Relief for Guard and 
     Reserve Training Act''.

     SEC. 2. REDUCTION OF MILEAGE THRESHOLD FOR DEDUCTION IN 
                   DETERMINING ADJUSTED GROSS INCOME.

       (a) In General.--Subparagraph (E) of section 62(a)(2) of 
     the Internal Revenue Code of 1986 is amended--
       (1) by striking ``100 miles'' and inserting ``50 miles'', 
     and
       (2) by striking ``for any period'' and inserting ``for any 
     period (without regard to whether such period includes an 
     overnight stay)''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2016.

     SEC. 3. EXEMPTION FROM 2 PERCENT FLOOR ON MISCELLANEOUS 
                   ITEMIZED DEDUCTIONS.

       (a) In General.--Subsection (b) of section 67 of the 
     Internal Revenue Code of 1986 is amended--
       (1) by striking ``and'' at the end of paragraph (11),
       (2) by striking the period at the end of paragraph (12) and 
     inserting ``, and'', and
       (3) by adding at the end the following new paragraph:
       ``(13) the deductions allowed by section 162 which consist 
     of expenses paid or incurred by the taxpayer in connection 
     with the performance of services by such taxpayer as a member 
     of a reserve component of the Armed Forces of the United 
     States for any period (without regard to whether such period 
     includes an overnight stay) during which such individual is 
     more than 50 miles away from home in connection with such 
     services.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to taxable years beginning after December 31, 
     2016.

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