United States · Bill · S
S. 246 (102nd)
A bill to amend the Internal Revenue Code of 1986 to provide that certain deductions of members of the National Guard or reserve units of the Armed Forces will be allowable in computing adjusted gross income.
Introduced
23 January 1991
Last action
27 February 1991 · Committee
Status
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.
Sponsors
Sen. Lott, Trent [R-MS], Sen. Cochran, Thad [R-MS], Sen. Burns, Conrad R. [R-MT], Sen. Hollings, Ernest F. [D-SC], Sen. Helms, Jesse [R-NC], Sen. Sanford, Terry [D-NC], Sen. McConnell, Mitch [R-KY], Sen. Cohen, William S. [R-ME], Sen. Stevens, Ted [R-AK], Sen. Gorton, Slade [R-WA], Sen. Heflin, Howell [D-AL], Sen. D'Amato, Alfonse [R-NY], Sen. Garn, E. J. (Jake) [R-UT], Sen. Johnston, J. Bennett [D-LA], Sen. Dixon, Alan J. [D-IL], Sen. Hatch, Orrin G. [R-UT], Sen. Kasten, Robert W., Jr. [R-WI], Sen. Shelby, Richard C. [R-AL], Sen. Gore, Albert, Jr. [D-TN], Sen. Thurmond, Strom [R-SC], Sen. Simpson, Alan K. [R-WY]
Subjects
Defence, Taxation
Source updated
14 January 2025
Summary
Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, meals, lodging, transportation, and uniform expenses paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. Excludes the taxpayer's meal and entertainment expenses from deductibility limitations in this context.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
23 January 1991
Introduced
Read twice and referred to the Committee on Finance.
Source: IntroReferral
23 January 1991
Introduced
Introduced in Senate
Source: IntroReferral
27 February 1991
Committee
Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in Senate · — · Download file
Documents
2 official files
Introduced in Senate (text)
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Introduced in Senate (text)
Introduced in Senate · EN
Introduced in Senate
summary · EN · 23 January 1991
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Sen. Lott, Trent [R-MS] · R · Sponsor
- Sen. Cochran, Thad [R-MS] · R · Sponsor
- Sen. Burns, Conrad R. [R-MT] · R · Sponsor
- Sen. Hollings, Ernest F. [D-SC] · D · Sponsor
- Sen. Helms, Jesse [R-NC] · R · Sponsor
- Sen. Sanford, Terry [D-NC] · D · Sponsor
- Sen. McConnell, Mitch [R-KY] · R · Sponsor
- Sen. Cohen, William S. [R-ME] · R · Sponsor
- Sen. Stevens, Ted [R-AK] · R · Sponsor
- Sen. Gorton, Slade [R-WA] · R · Sponsor
- Sen. Heflin, Howell [D-AL] · D · Cosponsor
- Sen. D'Amato, Alfonse [R-NY] · R · Cosponsor
- Sen. Garn, E. J. (Jake) [R-UT] · R · Cosponsor
- Sen. Johnston, J. Bennett [D-LA] · D · Cosponsor
- Sen. Dixon, Alan J. [D-IL] · D · Cosponsor
- Sen. Hatch, Orrin G. [R-UT] · R · Cosponsor
- Sen. Kasten, Robert W., Jr. [R-WI] · R · Cosponsor
- Sen. Shelby, Richard C. [R-AL] · D · Cosponsor
- Sen. Gore, Albert, Jr. [D-TN] · D · Cosponsor
- Sen. Thurmond, Strom [R-SC] · R · Cosponsor
- Sen. Simpson, Alan K. [R-WY] · R · Cosponsor
- · ssfi00 · Standing
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/246
- Open data entity: https://api.congress.gov/v3/bill/102/s/246
- us · 102-s-246 · source updated 14 January 2025