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.

Bill: 114-hr-4658
Sponsor: full_name: Rep. Poliquin, Bruce [R-ME-2]
Introduced: 2016-03-01
Policy area: Taxation
Subjects: Congressional oversight

Income tax deductions

Military personnel and dependents

National Guard and reserves

Transportation costs
Latest action: action_date: 2016-03-04
text: Referred to the Subcommittee on Readiness.

Summaries:
action_date: 2016-03-01
action_desc: Introduced in House
text: <p>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. </p> <p>The bill requires the Department of Defense to report to Congress on the travel costs of members of reserve components.</p>

tv_txt: I 114th CONGRESS 2d Session H. R. 4658 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.

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. 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.