S 246
102th Congress
Senate
Taxation
Agriculture and Food
Armed forces reserves
Income tax
National Guard
Tax deductions
Travel costs
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.
Introduced: January 23, 1991
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 27, 1991
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.
Jan 23, 1991
Read twice and referred to the Committee on Finance.
Jan 23, 1991
Introduced in Senate
Plain-English summary
Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, meals, lodging, transportation, and uniform 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.
What's happening now
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.
Committees of jurisdiction
1
Cosponsors
1