Senate passes tax fairness bill

National Guard, Nov 2002

The Senate passed H.R. 5063 on Nov. 3, which provides tax relief for National Guard members who travel overnight as part of their official duties.

In October, the NGAUS, with The Military Coalition, sent letters to House and Senate leaders asking for their support for the bill.

Although the Senate Finance Committee passed the bill in September, the House and full Senate haggled over the Armed Forces Tax Fairness Act of 2002 through October.

The House has yet to consider the Senate's version of the bill, but reportedly will take it to a conference committee in the upcoming lame-duck session. The bill would provide above-the-line deductions for the unreimbursed overnight travel, meals and lodging expenses of Guardsmen who must travel away from home overnight as part of their official duties. They would be able to deduct them from gross income regardless of whether they itemize their deductions.

Expenses eligible for this provision would include unreimbursed expenses to attend National Guard and Reserve meetings as well as unreimbursed expenses incurred as part of a mobilization ordered by either the president or the governor. The amount of the expenses that may be deducted would not exceed the general government per diem rate applicable to that locale.