,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fjda  ,,in ,,the ,,house ,,of  
,,representatives  ,february #bh1       
#bjbj,mr4 ,wright 7for himself and ,mr4 
,vela7 introduced the following bill2   
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 deduction4  #a4  
,short title ,this ,act may be cited as 
the ,state and ,national ,guard         
,fairness ,act of #bjbj4  #b4           
,unreimbursed reserve component and     
,state defense force expenses taken into
 account as miscellaneous itemized      
deduction  7a7 ,in general ,section     
#fg7;g7 of the ,internal ,revenue ,code 
of #aihf is amended by adding at the end
 the following3 ,notwithstanding the    
preceding sentence for any such taxable 
year1 an individual may take into       
account under subsection 7a7 any        

miscellaneous itemized deductions for   
the taxable year which are unreimbursed 
expenses 7other than expenses described 
in section #fb7;a77#b77;,e77 paid or    
incurred by the individual in connection
 with the performance of services as a  
member of a reserve component 7as       
defined in section #aja of title #cg1   
,united ,states ,code7 or the defense   
forces of a ,state 7within the meaning  
of section #aji of title #cb1 ,united   
,states ,code744  7b7 ,effective date   
,the amendment made by this section     
shall apply to taxable years beginning  
after ,december #ca1 #bjai4