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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.
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