Home > 108th Congressional Bills > H.R. 136 (ih) To amend the Internal Revenue Code of 1986 to provide a tax credit for farmers' investments in value-added agriculture. [Introduced in House] ...
H.R. 136 (ih) To amend the Internal Revenue Code of 1986 to provide a tax credit for farmers' investments in value-added agriculture. [Introduced in House] ...
108th CONGRESS
1st Session
H. R. 1369
To amend the Internal Revenue Code of 1986 to allow an above-the-line
deduction for overnight travel expenses of National Guard and Reserve
members.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 19, 2003
Mr. Ramstad (for himself, Mr. Crane, Mr. English, Mr. Lewis of
Kentucky, Mr. Sandlin, Mrs. Jones of Ohio, Mr. Buyer, and Mr. Taylor of
Mississippi) introduced the following bill; which was referred to the
Committee on Ways and Means
_______________________________________________________________________
A BILL
To amend the Internal Revenue Code of 1986 to allow an above-the-line
deduction for overnight travel expenses of National Guard and Reserve
members.
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 ``National Guard and Reserve Tax
Relief Act of 2003''.
SEC. 2. ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT TRAVEL EXPENSES OF
NATIONAL GUARD AND RESERVE MEMBERS.
(a) Deduction Allowed.--Section 162 of the Internal Revenue Code of
1986 (relating to certain trade or business expenses) is amended by
redesignating subsection (p) as subsection (q) and inserting after
subsection (o) the following new subsection:
``(p) Treatment of Expenses of Members of Reserve Components of the
Armed Forces of the United States.--For purposes of subsection (a)(2),
in the case of an individual who performs services as a member of a
reserve component of the Armed Forces of the United States at any time
during the taxable year, such individual shall be deemed to be away
from home in the pursuit of a trade or business for any period during
which such individual is away from home in connection with such
service.''.
(b) Deduction Allowed Whether or Not Taxpayer Elects To Itemize.--
Section 62(a)(2) of such Code (relating to certain trade and business
deductions of employees) is amended by adding at the end the following
new subparagraph:
``(E) Certain expenses of members of reserve
components of the armed forces of the united states.--
The deductions allowed by section 162 which consist of
expenses, determined at a rate not in excess of the
rates for travel expenses (including per diem in lieu
of subsistence) authorized for employees of agencies
under subchapter I of chapter 57 of title 5, United
States Code, 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 during
which such individual is more than 100 miles away from
home in connection with such services.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2002.
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