March 22, 2017 - Issue: Vol. 163, No. 50 — Daily Edition115th Congress (2017 - 2018) - 1st Session
STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS; Congressional Record Vol. 163, No. 50
(Senate - March 22, 2017)
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[Pages S1933-S1934] From the Congressional Record Online through the Government Publishing Office [www.gpo.gov] STATEMENTS ON INTRODUCED BILLS AND JOINT RESOLUTIONS By Mr. DAINES: S. 697. A bill to amend the Internal Revenue Code of 1986 to lower the mileage threshold for deduction in determining adjusted gross income of certain expenses of members of reserve components of the Armed Forces, and for other purposes; to the Committee on Finance. Mr. DAINES. Mr. President, since 2001 our Nation has frequently called upon members of the National Guard and Armed Forces Reserve to confront our enemies and protect our interests around the globe. Without the contributions from the Guard and Reserve components, the joint force would be far less capable and unable to perform many critical tasks. Often, members of the Guard and Reserve incur out-of-pocket expenses to travel to and from their training locations. There are many challenges that these servicemembers face, but subsidizing the cost of training with after-tax income should not be one of them. This issue is particularly relevant to Montana. My home State is widely recognized as having one of the highest [[Page S1934]] per capita veteran populations in the Nation, with many Montanans serving in the Guard or Reserve. The distances between homes and training sites can be challenging. As the son of a marine, I understand the costs associated with service. With a deep appreciation for the commitment and sacrifice expected from members of Guard and Reserve, I offer the Tax Relief for Guard and Reserve Training Act. This bill lowers the mileage threshold from 100 to 50 for tax-deductible expenses. This change would put the Guard and Reserve on equal footing with most government and military travel regulations. The Tax Relief for Guard and Reserve Training Act is a reasonable reform, specifically targeted at those who are often asked to shoulder burdens for the common good. Mr. President, I ask unanimous consent that the text of the bill be printed in the Record. There being no objection, the text of the bill was ordered to be printed in the Record, as follows: S. 697 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 ``Tax Relief for Guard and Reserve Training Act''. SEC. 2. REDUCTION OF MILEAGE THRESHOLD FOR DEDUCTION IN DETERMINING ADJUSTED GROSS INCOME. (a) In General.--Subparagraph (E) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``100 miles'' and inserting ``50 miles'', and (2) by striking ``for any period'' and inserting ``for any period (without regard to whether such period includes an overnight stay)''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2016. SEC. 3. EXEMPTION FROM 2 PERCENT FLOOR ON MISCELLANEOUS ITEMIZED DEDUCTIONS. (a) In General.--Subsection (b) of section 67 of the Internal Revenue Code of 1986 is amended-- (1) by striking ``and'' at the end of paragraph (11), (2) by striking the period at the end of paragraph (12) and inserting ``, and'', and (3) by adding at the end the following new paragraph: ``(13) the deductions allowed by section 162 which consist of expenses 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 (without regard to whether such period includes an overnight stay) during which such individual is more than 50 miles away from home in connection with such services.''. (b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2016. ____________________