Summary: S.246 — 102nd Congress (1991-1992)All Information (Except Text)

There is one summary for S.246. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (01/23/1991)

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.