State and National Guard Fairness Act of 2020

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6041 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 6041

 To allow expenses in connection with the performance of services as a 
member of a reserve component or State defense forces to be taken into 
             account as a miscellaneous itemized deduction.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 28, 2020

 Mr. Wright (for himself and Mr. Vela) introduced the following bill; 
         which was referred to the Committee on Ways and Means

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                                 A BILL


 
 To allow expenses in connection with the performance of services as a 
member of a reserve component or State defense forces to be taken into 
             account as a miscellaneous itemized deduction.

    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 ``State and National Guard Fairness 
Act of 2020''.

SEC. 2. UNREIMBURSED RESERVE COMPONENT AND STATE DEFENSE FORCE EXPENSES 
              TAKEN INTO ACCOUNT AS MISCELLANEOUS ITEMIZED DEDUCTION.

    (a) In General.--Section 67(g) of the Internal Revenue Code of 1986 
is amended by adding at the end the following: ``Notwithstanding the 
preceding sentence for any such taxable year, an individual may take 
into account under subsection (a) any miscellaneous itemized deductions 
for the taxable year which are unreimbursed expenses (other than 
expenses described in section 62(a)(2)(E)) paid or incurred by the 
individual in connection with the performance of services as a member 
of a reserve component (as defined in section 101 of title 37, United 
States Code) or the defense forces of a State (within the meaning of 
section 109 of title 32, United States Code).''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2019.
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