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H.R. 1736 (103rd): To amend the Internal Revenue Code of 1986 to provide that certain deductions of members of the National Guard or reserve units of the Armed Forces will be allowable in computing adjusted gross income.


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The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.


4/20/1993--Introduced. Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, meals, lodging, transportation, and uniform expenses paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard.