Military Guard and Reserve Fairness Act of 2000

Summary

Military Guard and Reserve Fairness Act of 2000 - Title I: Tax Benefits for Reserves of the Armed Forces - Amends the Internal Revenue Code to exclude from gross income pay of certain enlisted and commissioned reservists on active duty overseas contingency operations. (Sec. 102) Provides a business-related tax credit ($30,000 annual maximum) for qualifying employee reserve forces participation, equaling the sum of: (1) the employment credit of all qualified employees of the taxpayer; and (2) the self-employment credit of a qualified self-employed taxpayer. (Sec. 103) Deems the expenses of a reserve component member as away from home in pursuit of a trade or business during any time that such person is away from home on reserve service. Allows such expense for itemizers and non-itemizers. Exempts reserve member expenses from entertainment expense disallowance and partial meal and entertainment limitation. Title II: Additional Benefits for Reserves of the Armed Forces - Reserve Components Equity Act of 2000 - Amends Federal law to authorize armed forces reserve and National Guard personnel traveling to perform annual training duty outside the continental United States to travel on a space-required basis between the member's home and place of duty if there is no available road or rail transportation. Directs the Secretary of Defense to prescribe regulations to provide the following persons with transportation on Department of Defense (DOD) aircraft on a space-available basis under the same terms and conditions that apply to members of the armed forces entitled to retired pay: (1) members of the Selected Reserve in good standing; (2) a former reserve member under 60 years of age who would be eligible for retired pay except for being under such age; and (3) dependents of the above. Limits the required identification for such travel. Directs the Secretary to prescribe regulations authorizing a reserve member traveling to inactive duty training at least 50 miles from home to be eligible for billeting (housing) in DOD facilities on the same basis as active-duty personnel traveling under orders away from such member's duty station. Requires proof of the reason for such travel. Increases the maximum number of reserve retirement points that may be credited in a year for reserve service. Authorizes the Secretary of the military department concerned to provide civil legal services to reserve personnel (and their dependents) not otherwise entitled to such services following a release from active duty under a call or order to such duty for more than 30 days under a mobilization authority, but only for a period that is not in excess of twice the length of the duty period served.

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Timeline

1. 9 March 2000

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 9 March 2000

   Introduced

   Sponsor introductory remarks on measure. (CR S1399-1400)

   Source: IntroReferral

3. 9 March 2000

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 9 March 2000 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 9 March 2000

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 9 March 2000

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 9 March 2000

  Open at official source

Sponsors

• Sen. Grams, Rod [R-MN] · R · Sponsor
• · ssfi00 · Standing

Related records

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