PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Finance. (Sponsor introductory remarks: CR S1933-1934; text of measure as introduced: CR S1934)
Congressional Research Service
Version 00 · Introduced in Senate · Mar 22, 2017
Tax Relief for Guard and Reserve Training Act
This bill amends the Internal Revenue Code, with respect to the tax deductions for expenses in connection with the performance of services as a member of a reserve component of the Armed Forces, to: (1) reduce from 100 miles to 50 miles (without regard to whether such period includes an overnight stay) the distance from home requirement for the above-the-line deduction; and (2) exempt from the 2% floor on miscellaneous itemized deductions the deductions allowed that consist of expenses paid or incurred in connection with the performance of such services for any period (without regard to whether such period includes an overnight stay) during which the individual is more than 50 miles away from home in connection with the services.
(Above-the-line deductions are subtracted from gross income to arrive at adjusted gross income. Under current law, miscellaneous itemized deductions are only allowed if the aggregate of the deductions exceeds 2% of the taxpayer's adjusted gross income.)
People & committees
Sen. Daines, Steve [R-MT] · R–MT
Legislative record
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Read twice and referred to the Committee on Finance. (Sponsor introductory remarks: CR S1933-1934; text of measure as introduced: CR S1934)
Introduced in Senate
Primary sources
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Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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