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HR 1875 101th Congress House

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…

Official title: 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 all… Show full official titleShow less

Official title: 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.

Introduced: March 1, 1990 See on congress.gov
Taxation Agriculture and FoodArmed forces reservesIncome taxNational Guard
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Tax deductionsTravel costs
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This bill died when the 101st Congress ended
It never became law before the 101st Congress (1989–1990) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 13, 1989
Referred to the House Committee on Ways and Means.
Apr 13, 1989
Introduced in House
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 Latest action April 13, 1989

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, lodging, and transportation expenses paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. Excludes the taxpayer's meal and entertainment expenses from deductibility limitations in this context.

 Related & companion bills 1
  • S 3066 Identical bill A bill to amend the Internal Revenue Code of 1986 to provide that certain deductions of members of the National Guard o…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 2
CRANE, PHILIP
· Mar 1, 1990
 D
Pelosi, Nancy
California · Mar 1, 1990
 D
Wyden, Ron
Oregon · Sep 20, 1989
FROST, MARTIN
· May 31, 1989
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1875: 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.. 101st Congress. Open America. https://openamerica.io/bill/101-HR-1875/
MLA
"H.R. 1875: 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.." 101st Congress, 2026, Open America, https://openamerica.io/bill/101-HR-1875/.
Bluebook (legal)
H.R. 1875, 101st Cong. (2026), https://openamerica.io/bill/101-HR-1875/.
Markdown link
[H.R. 1875: 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.](https://openamerica.io/bill/101-HR-1875/)
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