Representative Ron Wright of the U.S. House of Representatives recently sponsored legislation entitled ‘State and National Guard Fairness Act of 2020’, which would allow National Guard & State Guard (State Defense Force) soldiers the ability to deduct unreimbursed work expenses as tax deductions. This applies to drill travel costs and uniform purchases. The legislation is also supported by the National Guard Association of the United States and the State Guard Association of the United States.
Current Status:
02/28/2020 Referred to the House Committee on Ways and Means
News Articles:
- Wright co-sponsors bipartisan State and National Guard Fairness Act of 2020 – Link
Text of Bill:
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6041 Introduced in House (IH)]
<DOC>
116th CONGRESS
2d Session
H. R. 6041
To allow expenses in connection with the performance of services as a
member of a reserve component or State defense forces to be taken into
account as a miscellaneous itemized deduction.
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IN THE HOUSE OF REPRESENTATIVES
February 28, 2020
Mr. Wright (for himself and Mr. Vela) introduced the following bill;
which was referred to the Committee on Ways and Means
_______________________________________________________________________
A BILL
To allow expenses in connection with the performance of services as a
member of a reserve component or State defense forces to be taken into
account as a miscellaneous itemized deduction.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``State and National Guard Fairness
Act of 2020''.
SEC. 2. UNREIMBURSED RESERVE COMPONENT AND STATE DEFENSE FORCE EXPENSES
TAKEN INTO ACCOUNT AS MISCELLANEOUS ITEMIZED DEDUCTION.
(a) In General.--Section 67(g) of the Internal Revenue Code of 1986
is amended by adding at the end the following: ``Notwithstanding the
preceding sentence for any such taxable year, an individual may take
into account under subsection (a) any miscellaneous itemized deductions
for the taxable year which are unreimbursed expenses (other than
expenses described in section 62(a)(2)(E)) paid or incurred by the
individual in connection with the performance of services as a member
of a reserve component (as defined in section 101 of title 37, United
States Code) or the defense forces of a State (within the meaning of
section 109 of title 32, United States Code).''.
(b) Effective Date.--The amendment made by this section shall apply
to taxable years beginning after December 31, 2019.
