,,ii  #aaeth ,,congress  #ast ,session  
,s4 #fig  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,march #bb1 #bjag   
,mr4 ,daines 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 lower the mileage threshold
 for deduction in determining adjusted  
gross income of certain expenses of     
members of reserve components of the    
,armed ,forces1 and for other purposes4 
#a4 ,short title ,this ,act may be cited
 as the ,tax ,relief for ,guard and     
,reserve ,training ,act4  #b4 ,reduction
 of mileage threshold for deduction in  
determining adjusted gross income  7a7  
,in general ,subparagraph 7,e7 of       
section #fb7;a77#b7 of the ,internal    
,revenue ,code of #aihf is amended--    
7#a7 by striking #ajj miles and         
inserting #ej miles1 and  7#b7 by       
striking for any period and inserting   
for any period 7without regard to       
whether such period includes an         

overnight stay74  7b7 ,effective date   
,the amendments made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjaf4  #c4        
,exemption from #b percent floor on     
miscellaneous itemized deductions  7a7  
,in general ,subsection 7b7 of section  
#fg of the ,internal ,revenue ,code of  
#aihf is amended--  7#a7 by striking and
 at the end of paragraph 7#aa71  7#b7 by
 striking the period at the end of      
paragraph 7#ab7 and inserting 1 and1 and
  7#c7 by adding at the end the         
following new paragraph3  7#ac7 the     
deductions allowed by section #afb which
 consist of expenses paid or incurred by
 the taxpayer in connection with the    
performance of services by such taxpayer
 as a member of a reserve component of  
the ,armed ,forces of the ,united       
,states for any period 7without regard  
to whether such period includes an      
overnight stay7 during which such       
individual is more than #ej miles away  
from home in connection with such       

services4  4  7b7 ,effective date ,the  
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjaf4