,,ii  #aacth ,,congress  #ast ,session  
,s4 #abee  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #bg1     
#bjac ,mr4 ,heller introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to provide for a
 deduction for travel expenses to       
medical centers of the ,department of   
,veterans ,affairs in connection with   
examinations or treatments relating to  
service-connected disabilities4  #a4    
,short title ,this ,act may be cited as 
the ,veterans ,travel ,tax ,relief ,act 
of #bjac4  #b4 ,deduction for travel    
expenses of veterans for health care    
from medical centers of the ,department 
of ,veterans ,affairs  7a7 ,in general  
,part ,,vii of subchapter ,b of chapter 
,i of the ,internal ,revenue ,code of   
#aihf 7relating to additional itemized  
deductions for individuals7 is amended  
by redesignating section #bbd as section
 #bbe1 and by inserting after section   

#bbc the following new section3  #bbd4  
,travel expenses of veterans for health 
care at medical centers of the          
,department of ,veterans ,affairs  7a7  
,allowance of ,deduction ,in the case of
 an individual1 there shall be allowed  
as a deduction the qualified travel     
expenses for the taxable year4  7b7     
,limitations  7#a7 ,dollar limitation   
,the amount allowed as a deduction under
 subsection 7a7 for a taxable year shall
 not exceed #djj4  7#b7 ,limitation     
based on adjusted gross income ,the     
amount allowable as a deduction under   
subsection 7a7 shall be reduced 7but not
 below zero7 by an amount which bears   
the same ratio to the amount so         
allowable 7determined without regard to 
this paragraph but with regard to       
paragraph 7#a77 as--  7,a7 the amount   
7if any7 by which the taxpayer's        
adjusted gross income exceeds #ge1jjj   
7#aej1jjj in the case of a joint        
return71 bears to  7,b7 #aj1jjj 7#bj1jjj
 in the case of a joint return74  7#c7  

,adjustments for inflation ,in the case 
of a taxable year beginning after #bjac1
 each of the dollar amounts in paragraph
 7#b7 shall be increased by an amount   
equal to--  7,a7 such dollar amount1    
multiplied by  7,b7 the cost-of-living  
adjustment determined under section     
#a7;f77#c7 for the calendar year in     
which the taxable year begins1          
determined by substituting calendar year
 #bjab for calendar year #aiib in       
subparagraph 7,b7 thereof4  ,if any     
amount as increased under the preceding 
sentence is not a multiple of #ajj1 such
 amount shall be rounded to the nearest 
multiple of #ajj4  7c7 ,qualified travel
 expenses ,for purposes of this         
section--  7#a7 ,in general ,the term   
qualified travel expenses means amounts 
paid for travel expenses of a veteran   
and a family member of the veteran to a 
medical center of the ,department of    
,veterans ,affairs for--  7,a7 treatment
 relating to a service-connected        
disability1 or  7,b7 examination        

conducted by the ,secretary of ,veterans
 ,affairs relating to a claim for       
disability compensation or pension under
 the laws administered by the ,secretary
 of ,veterans ,affairs4  7#b7           
,reimbursements by ,department of       
,veterans ,affairs ,the term qualified  
travel expenses does not include any    
travel expense which is reimbursed by   
the ,department of ,veterans ,affairs or
 any other insurance plan4  7#c7        
,limitation ,travel expenses incurred by
 a veteran shall not be taken into      
account under paragraph 7#a7 unless--   
7,a7 the principal place of abode of the
 veteran is more than #be miles from the
 medical center in which the treatment  
is provided or examination conducted1   
and  7,b7 such medical center is the    
nearest medical center of the           
,department of ,veterans ,affairs to    
such place of abode4  7#d7 ,travel      
expenses ,the term travel expenses      
includes transportation1 food1 and      
lodging4  7d7 ,other definitions ,for   

purposes of this section--  7#a7        
,veteran ,the term veteran has the      
meaning given such term by section      
#aja7b7 of title #ch1 ,united ,states   
,code4  7#b7 ,service-connected         
disability ,the term service-connected  
disability has the meaning given such   
term under section #aja7ac7 of such     
,code4  7#c7 ,family member ,the members
 of an individual's family shall be     
determined under section #didf7;d72     
except that such members also shall     
include the brothers and sisters        
7whether by the whole or half blood7 of 
the individual and their spouses4  4    
7b7 ,deduction allowed whether or not   
taxpayer itemizes other deductions      
,subsection 7a7 of section #fb of such  
,code 7defining adjusted gross income7  
is amended by inserting before the last 
sentence the following new paragraph3   
7#bb7 ,travel expenses of veterans for  
health care at medical centers of the   
,department of ,veterans ,affairs ,the  
deduction allowed by section #bbd4  4   

7c7 ,clerical ,amendments ,the table of 
sections for part ,,vii of subchapter ,b
 of chapter #a of such ,code is amended 
by striking the item relating to section
 #bbd and inserting the following3      
,sec4 #bbd4 ,travel expenses of veterans
 for health care at medical centers of  
the ,department of ,veterans ,affairs4  
,sec4 #bbe4 ,cross reference4  4  7d7   
,effective ,date ,the amendments made by
 this section shall apply to taxable    
years beginning after ,december #ca1    
#bjab4