National Guard and Reserve Tax Relief Act of 2003

National Guard and Reserve Tax Relief Act of 2003 - Amends the Internal Revenue Code to provide a deduction for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel away from home and stay overnight as part of their official duties.

[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1369 Introduced in House (IH)]







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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