S 202
108th Congress
Senate
Taxation
Armed Forces and National Security
Armed forces reserves
Commerce
Costs
Expense accounts
Income tax
Labor and Employment
Military pay
Self-employed
Tax credits
Tax deductions
Wages
Reserve Component Tax Assistance Act of 2003
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 22, 2003
Read twice and referred to the Committee on Finance.
Jan 22, 2003
Introduced in Senate
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Plain-English summary
Reserve Component Tax Assistance Act of 2003 - Amends the Internal Revenue Code to allow as a business or trade deduction the expenses of a member of the reserve component of the U.S. armed forces in connection with such service. Makes such deduction available to itemizers and non-itemizers.
Establishes related reserve component business-related employment and self-employment credits.
What's happening now
Read twice and referred to the Committee on Finance.
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cosponsors
3
Cite this page
U.S. Congress. (2026). S. 202: Reserve Component Tax Assistance Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-202/
"S. 202: Reserve Component Tax Assistance Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-202/.
S. 202, 108th Cong. (2026), https://openamerica.io/bill/108-S-202/.
[S. 202: Reserve Component Tax Assistance Act of 2003](https://openamerica.io/bill/108-S-202/)