,,ii  #aac? ,,congress  #a/ ,session    
,s4 #abee  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,june #bg1 #bjac ,mr4  
,hell] introduc$ ! foll[+ bill2 :i* 0   
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to provide = a    
d$uction = travel exp5ses to m$ical     
c5t]s ( ! ,dep>tm5t ( ,vet]ans ,affairs 
9 connection ) exam9ations or treatm5ts 
relat+ to s]vice-connect$ disabilities4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,vet]ans ,travel ,tax ,relief ,act (  
#bjac4  #b4 ,d$uction = travel exp5ses (
 vet]ans = heal? c>e f m$ical c5t]s ( ! 
,dep>tm5t ( ,vet]ans ,affairs  7a7 ,9   
g5]al ,"p ,,vii ( sub*apt] ,b ( *apt] ,i
 ( ! ,int]nal ,rev5ue ,code ( #aihf     
7relat+ to additional itemiz$ d$uctions 
= individuals7 is am5d$ by r$esignat+   
section #bbd z section #bbe1 & by ins]t+
 aft] section #bbc ! foll[+ new section3
  #bbd4 ,travel exp5ses ( vet]ans =     
heal? c>e at m$ical c5t]s ( ! ,dep>tm5t 
( ,vet]ans ,affairs  7a7 ,all[ance (    

,d$uction ,9 ! case ( an individual1 !re
 %all be all[$ z a d$uction ! qualifi$  
travel exp5ses = ! taxable ye>4  7b7    
,limitations  7#a7 ,doll> limitation ,! 
am\nt all[$ z a d$uction "u subsection  
7a7 = a taxable ye> %all n exce$ #djj4  
7#b7 ,limitation bas$ on adju/$ gross   
income ,! am\nt all[able z a d$uction "u
 subsection 7a7 %all be r$uc$ 7b n bel[ 
z]o7 by an am\nt :i* be>s ! same ratio  
to ! am\nt s all[able 7det]m9$ )\t reg>d
 to ?is p>agraph b ) reg>d to p>agraph  
7#a77 z--  7,a7 ! am\nt 7if any7 by :i* 
! taxpay]'s adju/$ gross income exce$s  
#ge1jjj 7#aej1jjj 9 ! case ( a jo9t     
return71 be>s to  7,b7 #aj1jjj 7#bj1jjj 
9 ! case ( a jo9t return74  7#c7        
,adju/m5ts = inflation ,9 ! case ( a    
taxable ye> beg9n+ aft] #bjac1 ea* ( !  
doll> am\nts 9 p>agraph 7#b7 %all be    
increas$ by an am\nt equal to--  7,a7   
su* doll> am\nt1 multipli$ by  7,b7 !   
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* !       
taxable ye> beg9s1 det]m9$ by sub/itut+ 

cal5d> ye> #bjab = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  ,if any am\nt z 
increas$ "u ! prec$+ s5t5ce is n a      
multiple ( #ajj1 su* am\nt %all be r\nd$
 to ! ne>e/ multiple ( #ajj4  7c7       
,qualifi$ travel exp5ses ,= purposes (  
?is section--  7#a7 ,9 g5]al ,! t]m     
qualifi$ travel exp5ses means am\nts    
paid = travel exp5ses ( a vet]an & a    
family memb] ( ! vet]an to a m$ical c5t]
 ( ! ,dep>tm5t ( ,vet]ans ,affairs =--  
7,a7 treatm5t relat+ to a               
s]vice-connect$ disability1 or  7,b7    
exam9ation conduct$ by ! ,secret>y (    
,vet]ans ,affairs relat+ to a claim =   
disability comp5sation or p5sion "u !   
laws adm9i/]$ by ! ,secret>y ( ,vet]ans 
,affairs4  7#b7 ,reimbursem5ts by       
,dep>tm5t ( ,vet]ans ,affairs ,! t]m    
qualifi$ travel exp5ses does n include  
any travel exp5se :i* is reimburs$ by ! 
,dep>tm5t ( ,vet]ans ,affairs or any o!r
 insurance plan4  7#c7 ,limitation      
,travel exp5ses incurr$ by a vet]an %all
 n be tak5 into acc\nt "u p>agraph 7#a7 

unless--  7,a7 ! pr9cipal place ( abode 
( ! vet]an is m ?an #be miles f ! m$ical
 c5t] 9 :i* ! treatm5t is provid$ or    
exam9ation conduct$1 &  7,b7 su* m$ical 
c5t] is ! ne>e/ m$ical c5t] ( !         
,dep>tm5t ( ,vet]ans ,affairs to su*    
place ( abode4  7#d7 ,travel exp5ses ,! 
t]m travel exp5ses includes             
transportation1 food1 & lodg+4  7d7 ,o!r
 def9itions ,= purposes ( ?is section-- 
7#a7 ,vet]an ,! t]m vet]an has ! mean+  
giv5 su* t]m by section #aja7b7 ( title 
#ch1 ,unit$ ,/ates ,code4  7#b7         
,s]vice-connect$ disability ,! t]m      
s]vice-connect$ disability has ! mean+  
giv5 su* t]m "u section #aja7ac7 ( su*  
,code4  7#c7 ,family memb] ,! memb]s (  
an individual's family %all be det]m9$  
"u section #didf7;d72 except t su*      
memb]s also %all include ! bro!rs &     
si/]s 7:e!r by ! :ole or half blood7 ( !
 individual & _! sp\ses4  4  7b7        
,d$uction all[$ :e!r or n taxpay]       
itemizes o!r d$uctions ,subsection 7a7 (
 section #fb ( su* ,code 7def9+ adju/$  

gross income7 is am5d$ by ins]t+ be=e ! 
la/ s5t5ce ! foll[+ new p>agraph3  7#bb7
 ,travel exp5ses ( vet]ans = heal? c>e  
at m$ical c5t]s ( ! ,dep>tm5t ( ,vet]ans
 ,affairs ,! d$uction all[$ by section  
#bbd4  4  7c7 ,cl]ical ,am5dm5ts ,!     
table ( sections = "p ,,vii ( sub*apt]  
,b ( *apt] #a ( su* ,code is am5d$ by   
/rik+ ! item relat+ to section #bbd &   
ins]t+ ! foll[+3  ,sec4 #bbd4 ,travel   
exp5ses ( vet]ans = heal? c>e at m$ical 
c5t]s ( ! ,dep>tm5t ( ,vet]ans ,affairs4
 ,sec4 #bbe4 ,cross ref]5ce4  4  7d7    
,effective ,date ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ,decemb] #ca1 #bjab4