I 

110TH CONGRESS 

2D SESSION H. R. 5737 

To amend the Internal Revenue Code of 1986 to provide for a deduction 

for travel expenses to medical centers of the Department of Veterans 

Affairs in connection with examinations or treatments relating to serviceconnected disabilities. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 9, 2008 

Mr. HELLER of Nevada 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 provide 

for a deduction for travel expenses to medical centers 

of the Department of Veterans Affairs in connection 

with examinations or treatments relating to service-connected disabilities. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Veterans Travel Tax 

5 Relief Act of 2008’’. 


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1 SEC. 2. DEDUCTION FOR TRAVEL EXPENSES OF VETERANS 

2 FOR HEALTH CARE FROM MEDICAL CENTERS 

3 OF THE DEPARTMENT OF VETERANS AF4 FAIRS. 

5 (a) IN GENERAL.—Part VII of subchapter B of chap6 ter I of the Internal Revenue Code of 1986 (relating to 

7 additional itemized deductions for individuals) is amended 

8 by redesignating section 224 as section 225, and by insert9 ing after section 223 the following new section: 

10 ‘‘SEC. 224. TRAVEL EXPENSES OF VETERANS FOR HEALTH 

11 CARE AT MEDICAL CENTERS OF THE DE12 PARTMENT OF VETERANS AFFAIRS. 

13 ‘‘(a) ALLOWANCE OF DEDUCTION.—In the case of an 

14 individual, there shall be allowed as a deduction the quali15 fied travel expenses for the taxable year. 

16 ‘‘(b) LIMITATIONS.— 

17 ‘‘(1) DOLLAR LIMITATION.—The amount al18 lowed as a deduction under subsection (a) for a tax19 able year shall not exceed $400. 

20 ‘‘(2) LIMITATION BASED ON ADJUSTED GROSS

21 INCOME.—The amount allowable as a deduction 

22 under subsection (a) shall be reduced (but not below 

23 zero) by an amount which bears the same ratio to 

24 the amount so allowable (determined without regard 

25 to this paragraph but with regard to paragraph (1)) 

26 as— 


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1 ‘‘(A) the amount (if any) by which the tax2 payer’s adjusted gross income exceeds $75,000 

3 ($150,000 in the case of a joint return), bears 

4 to 

5 ‘‘(B) $10,000 ($20,000 in the case of a 

6 joint return). 

7 ‘‘(3) ADJUSTMENTS FOR INFLATION.—In the 

8 case of a taxable year beginning after 2008, each of 

9 the dollar amounts in paragraph (2) shall be in10 creased by an amount equal to— 

11 ‘‘(A) such dollar amount, multiplied by 

12 ‘‘(B) the cost-of-living adjustment deter13 mined under section 1(f)(3) for the calendar 

14 year in which the taxable year begins, deter15 mined by substituting ‘calendar year 2007’ for 

16 ‘calendar year 1992’ in subparagraph (B) 

17 thereof. 

18 If any amount as increased under the preceding sen19 tence is not a multiple of $100, such amount shall 

20 be rounded to the nearest multiple of $100. 

21 ‘‘(c) QUALIFIED TRAVEL EXPENSES.—For purposes 

22 of this section— 

23 ‘‘(1) IN GENERAL.—The term ‘qualified travel 

24 expenses’ means amounts paid for travel expenses of 


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1 a veteran to a medical center of the Department of 

2 Veterans Affairs for— 

3 ‘‘(A) treatment relating to a service-con4 nected disability, or 

5 ‘‘(B) examination conducted by the Sec6 retary of Veterans Affairs relating to a claim 

7 for disability compensation or pension under 

8 the laws administered by the Secretary of Vet9 erans Affairs. 

10 ‘‘(2) LIMITATION.—Travel expenses incurred by 

11 a veteran shall not be taken into account under 

12 paragraph (1) unless— 

13 ‘‘(A) the principal place of abode of the 

14 veteran is more than 25 miles from the medical 

15 center in which the treatment is provided or ex16 amination conducted, and 

17 ‘‘(B) such medical center is the nearest 

18 medical center of the Department of Veterans 

19 Affairs to such place of abode. 

20 ‘‘(3) TRAVEL EXPENSES.—The term ‘travel ex21 penses’ includes transportation, food, and lodging. 

22 ‘‘(d) OTHER DEFINITIONS.—For purposes of this 

23 section— 


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1 ‘‘(1) VETERAN.—The term ‘veteran’ has the 

2 meaning given such term by section 101(2) of title 

3 38, United States Code. 

4 ‘‘(2) SERVICE-CONNECTED DISABILITY.—The 

5 term ‘service-connected disability’ has the meaning 

6 given such term under section 101(13) of such 

7 Code.’’. 

8 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX9 PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 

10 of section 62 of such Code (defining adjusted gross in11 come) is amended by inserting before the last sentence the 

12 following new paragraph: 

13 ‘‘(22) TRAVEL EXPENSES OF VETERANS FOR

14 HEALTH CARE AT MEDICAL CENTERS OF THE DE15 PARTMENT OF VETERANS AFFAIRS.—The deduction 

16 allowed by section 224.’’. 

17 (c) CLERICAL AMENDMENTS.—The table of sections 

18 for part VII of subchapter B of chapter 1 of such Code 

19 is amended by striking the item relating to section 224 

20 and inserting the following: 

‘‘Sec. 224. Travel expenses of veterans for health care at medical centers of the 

Department of Veterans Affairs. 

‘‘Sec. 225. Cross reference.’’. 

21 (d) EFFECTIVE DATE.—The amendments made by 

22 this section shall apply to taxable years beginning after 

23 December 31, 2007. 

Æ 


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