< Back to H.R. 1736 (103rd Congress, 1993–1994)

Text of To amend the Internal Revenue Code of 1986 to provide that certain deductions of members of the National Guard or ...

...National Guard or reserve units of the Armed Forces will be allowable in computing adjusted gross income.

This bill was introduced on April 20, 1993, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 20, 1993 (Introduced).

Source: GPO

HR 1736 IH

103d CONGRESS

1st Session

H. R. 1736

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.

IN THE HOUSE OF REPRESENTATIVES

April 20, 1993

Mr. HUTTO 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 that certain deductions of members of the National Guard or reserve units of the Armed Forces will be allowable in computing adjusted gross income.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That (a) paragraph (2) of section 62(a) of the Internal Revenue Code of 1986 (relating to certain trade and business deductions of employees) is amended by adding at the end thereof the following new subparagraph:

        ‘(C) CERTAIN EXPENSES OF RESERVISTS AND NATIONAL GUARD MEMBERS- The deductions allowed by part VI (section 161 and following) which consist of any of the following expenses paid or incurred by the taxpayer in connection with the performance by him of service as a member of a reserve unit of the Armed Forces of the United States or of a unit of the National Guard:

          ‘(i) Expenses of travel, meals, and lodging while away from home.

          ‘(ii) Expenses of transportation and uniforms.’

    (b) The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 1992.