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II
116TH CONGRESS
1ST SESSION
S. 837
To amend the Internal Revenue Code of 1986 to decrease the distance
away from home required for a member of a reserve component of
the Armed Forces to be eligible for the above-the-line deduction for
travel expenses.
IN THE SENATE OF THE UNITED STATES
MARCH 14, 2019
Ms. KLOBUCHAR (for herself and Mr. TILLIS) introduced the following bill;
which was read twice and referred to the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to decrease
the distance away from home required for a member
of a reserve component of the Armed Forces to be eligi-
ble for the above-the-line deduction for travel expenses.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Savings for Service-
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members Act’’.
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•S 837 IS
SEC. 2. DECREASE IN REQUIRED DISTANCE AWAY FROM
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HOME
FOR
ABOVE-THE-LINE
DEDUCTION
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FOR TRAVEL EXPENSES OF MEMBERS OF A
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RESERVE
COMPONENT
OF
THE
ARMED
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FORCES.
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(a) IN GENERAL.—Section 62(a)(2)(E) of the Inter-
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nal Revenue Code of 1986 is amended by striking ‘‘100
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miles’’ and inserting ‘‘50 miles’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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December 31, 2018.
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Æ
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