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S 246 102th Congress Senate

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…

Official title: 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… Show full official titleShow less

Official title: 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
Taxation Agriculture and FoodArmed forces reservesIncome taxNational Guard
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Tax deductionsTravel costs
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This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) 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 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
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 Latest action February 27, 1991

Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Republican 1
R
McConnell, Mitch
Kentucky · Jan 23, 1991
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APA
U.S. Congress. (2026). S. 246: 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.. 102nd Congress. Open America. https://openamerica.io/bill/102-S-246/
MLA
"S. 246: 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.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-S-246/.
Bluebook (legal)
S. 246, 102nd Cong. (2026), https://openamerica.io/bill/102-S-246/.
Markdown link
[S. 246: 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.](https://openamerica.io/bill/102-S-246/)
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