To amend the Internal Revenue Code of 1986 to decrease the distance away from home required for a member of a reserve component of the Armed Forces to be eligible for the above-the-line deduction for travel expenses.

This bill amends the Internal Revenue Code to reduce from 100 miles to 50 miles the distance from home requirement for the tax deduction of the travel expenses of a member of a reserve component of the Armed Forces.

The bill requires the Department of Defense to report to Congress on the travel costs of members of reserve components.

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4658 Introduced in House (IH)]

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114th CONGRESS
  2d Session
                                H. R. 4658

  To amend the Internal Revenue Code of 1986 to decrease the distance 
  away from home required for a member of a reserve component of the 
Armed Forces to be eligible for the above-the-line deduction for travel 
                               expenses.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 1, 2016

 Mr. Poliquin introduced the following bill; which was referred to the 
Committee on Ways and Means, and in addition to the Committee on Armed 
Services, for a period to be subsequently determined by the Speaker, in 
   each case for consideration of such provisions as fall within the 
                jurisdiction of the committee concerned

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to decrease the distance 
  away from home required for a member of a reserve component of the 
Armed Forces to be eligible for the above-the-line deduction for travel 
                               expenses.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. DECREASE IN REQUIRED DISTANCE AWAY FROM HOME FOR ABOVE-THE-
              LINE DEDUCTION FOR TRAVEL EXPENSES OF MEMBERS OF A 
              RESERVE COMPONENT OF THE ARMED FORCES.

    (a) In General.--Section 62(a)(2)(E) of the Internal Revenue Code 
of 1986 is amended by striking ``100 miles'' and inserting ``50 
miles''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2015.

SEC. 2. REPORT ON AVERAGE TRAVEL COSTS OF MEMBERS OF THE RESERVE 
              COMPONENTS.

    Not later than 180 days after the date of the enactment of this 
Act, the Secretary of Defense shall submit to Congress a report on the 
travel expenses of members of reserve components associated with 
performing active duty service, active service, full-time National 
Guard duty, active Guard and Reserve duty, and inactive-duty training, 
as such terms are defined in section 101(d) of title 10, United States 
Code. Such report shall include the average annual cost for all travel 
expenses for a member of a reserve component.
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