II 

114TH CONGRESS 

1ST SESSION S. 41 

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 SENATE OF THE UNITED STATES 

JANUARY 7, 2015 

Mr. HELLER introduced the following bill; which was read twice and referred 

to the Committee on Finance 

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 2015’’. 


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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 2015, 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 2014’ 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 

25 a veteran and a family member of the veteran to a 


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1 medical center of the Department of Veterans Af2 fairs 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) REIMBURSEMENTS BY DEPARTMENT OF

11 VETERANS AFFAIRS.—The term ‘qualified travel ex12 penses’ does not include any travel expense which is 

13 reimbursed by the Department of Veterans Affairs 

14 or any other insurance plan. 

15 ‘‘(3) LIMITATION.—Travel expenses incurred by 

16 a veteran shall not be taken into account under 

17 paragraph (1) unless— 

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

19 veteran is more than 25 miles from the medical 

20 center in which the treatment is provided or ex21 amination conducted, and 

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

23 medical center of the Department of Veterans 

24 Affairs to such place of abode. 


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1 ‘‘(4) TRAVEL EXPENSES.—The term ‘travel ex2 penses’ includes transportation, food, and lodging. 

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

4 section— 

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

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

7 38, United States Code. 

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

9 term ‘service-connected disability’ has the meaning 

10 given such term under section 101(13) of such Code. 

11 ‘‘(3) FAMILY MEMBER.—The members of an in12 dividual’s family shall be determined under section 

13 4946(d); except that such members also shall in14 clude the brothers and sisters (whether by the whole 

15 or half blood) of the individual and their spouses.’’. 

16 (b) DEDUCTION ALLOWED WHETHER OR NOT TAX17 PAYER ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 

18 of section 62 of such Code (defining adjusted gross in19 come) is amended by inserting before the last sentence the 

20 following new paragraph: 

21 ‘‘(22) TRAVEL EXPENSES OF VETERANS FOR

22 HEALTH CARE AT MEDICAL CENTERS OF THE DE23 PARTMENT OF VETERANS AFFAIRS.—The deduction 

24 allowed by section 224.’’. 


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

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

3 is amended by striking the item relating to section 224 

4 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.’’. 

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

6 this section shall apply to taxable years beginning after 

7 December 31, 2014. 

Æ 


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