(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
SEC. 7. CLARIFICATION OF THE TREATMENT OF CERTAIN 
DEPENDENT CARE ASSISTANCE PROGRAMS. 
(a) IN GENERAL.—Subsection (b) of section 134 (de-
fining qualified military benefit) is amended by adding at 
the end the following new paragraph: 
‘‘(4) CLARIFICATION OF CERTAIN BENEFITS.—
For purposes of paragraph (1), such term includes 
any dependent care assistance program (as in effect 
on the date of the enactment of this paragraph) for 
any individual described in paragraph (1)(A).’’. 
(b) CONFORMING AMENDMENTS.—
(1) Section 134(b)(3)(A) (as amended by sec-
tion 102) is further amended by inserting ‘‘and 
paragraph (4)’’ after ‘‘subparagraphs (B) and (C)’’. 
(2) Section 3121(a)(18) is amended by striking 
‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’. 
(3) Section 3306(b)(13) is amended by striking 
‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’. 
(4) Section 3401(a)(18) is amended by striking 
‘‘or 129’’ and inserting ‘‘, 129, or 134(b)(4)’’.
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2002. 
SEC. 8. CLARIFICATION RELATING TO EXCEPTION FROM 
ADDITIONAL TAX ON CERTAIN DISTRIBU-
TIONS 
FROM 
QUALIFIED 
TUITION 
PRO-
GRAMS, ETC., ON ACCOUNT OF ATTENDANCE 
AT MILITARY ACADEMY. 
(a) IN GENERAL.—Subparagraph (B) of section 
530(d)(4) (relating to exceptions from additional tax for 
distributions not used for educational purposes) is amend-
ed by striking ‘‘or’’ at the end of clause (iii), by redesig-
nating clause (iv) as clause (v), and by inserting after 
clause (iii) the following new clause: 
‘‘(iv) made on account of the attend-
ance of the designated beneficiary at the 
United States Military Academy, the 
United States Naval Academy, the United 
States Air Force Academy, the United 
States Coast Guard Academy, or the 
United States Merchant Marine Academy, 
to the extent that the amount of the pay-
ment or distribution does not exceed the 
costs of advanced education (as defined by 
section 2005(e)(3) of title 10, United
States Code, as in effect on the date of the 
enactment of this section) attributable to 
such attendance, or’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect for taxable years beginning 
after December 31, 2002. 
SEC. 9. ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT 
TRAVEL EXPENSES OF NATIONAL GUARD 
AND RESERVE MEMBERS. 
(a) DEDUCTION ALLOWED.—Section 162 (relating to 
certain trade or business expenses) is amended by redesig-
nating subsection (p) as subsection (q) and inserting after 
subsection (o) the following new subsection: 
‘‘(p) TREATMENT OF EXPENSES OF MEMBERS OF 
RESERVE COMPONENT
OF ARMED FORCES
OF
THE 
UNITED STATES.—For purposes of subsection (a)(2), in 
the case of an individual who performs services as a mem-
ber 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 
services.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT TAX-
PAYER ELECTS TO ITEMIZE.—Paragraph (2) of section
62(a) (relating to certain trade and business deductions 
of employees) is amended by adding at the end the fol-
lowing new subparagraph: 
‘‘(E) CERTAIN EXPENSES OF MEMBERS OF 
RESERVE COMPONENTS OF THE ARMED FORCES 
OF THE UNITED STATES.—The deductions al-
lowed 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, and not in excess 
of $1,500, paid or incurred by the taxpayer in 
connection with the performance of services by 
such taxpayer as a member of a reserve compo-
nent of the Armed Forces of the United States 
for any period during which such individual is 
more than 100 miles away from home in con-
nection with such services.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts paid or incurred in tax-
able years beginning after December 31, 2002.
SEC. 10. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF 
ASTRONAUTS WHO LOSE THEIR LIVES ON A 
SPACE MISSION. 
(a) INCOME TAX RELIEF.—
(1) IN
GENERAL.—Subsection (d) of section 
692 (relating to income taxes of members of Armed 
Forces and victims of certain terrorist attacks on 
death) is amended by adding at the end the fol-
lowing new paragraph: 
‘‘(5) RELIEF
WITH
RESPECT
TO
ASTRO-
NAUTS.—The provisions of this subsection shall 
apply to any astronaut whose death occurs while on 
a space mission, except that paragraph (3)(B) shall 
be applied by using the date of the death of the as-
tronaut rather than September 11, 2001.’’. 
(2) CONFORMING AMENDMENTS.—
(A) Section 5(b)(1) is amended by insert-
ing ‘‘, astronauts,’’ after ‘‘Forces’’. 
(B) Section 6013(f)(2)(B) is amended by 
inserting ‘‘, astronauts,’’ after ‘‘Forces’’. 
(3) CLERICAL AMENDMENTS.—
(A) The heading of section 692 is amended 
by 
inserting 
‘‘, 
ASTRONAUTS,’’ 
after 
‘‘FORCES’’. 
(B) The item relating to section 692 in the 
table of sections for part II of subchapter J of