S.Amdt. 1944

SA 1944. Ms. KLOBUCHAR (for herself and Mr. Tillis) submitted an
amendment intended to be proposed by her to the bill S. 4049, to
authorize appropriations for fiscal year 2021 for military activities
of the Department of Defense, for military construction, and for
defense activities of the Department of Energy, to prescribe military
personnel strengths for such fiscal year, and for other purposes; which
was ordered to lie on the table; as follows:

At the appropriate place, insert the following:

SEC. ___. DECREASE IN REQUIRED DISTANCE AWAY FROM HOME FOR
ABOVE-THE-LINE DEDUCTION FOR TRAVEL EXPENSES OF
MEMBERS OF A RESERVE COMPONENT OF THE ARMED
FORCES.

(a) In General.--Section 62(a)(2)(E) of the Internal
Revenue Code of 1986 is amended by striking ``100 miles'' and
inserting ``50 miles''.
(b) Effective Date.--The amendment made by this section
shall apply to taxable years beginning after December 31,
2019.
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