H.R. 1687House115th Congress (2017-2019)In Committee

Tax Relief for Guard and Reserve Training Act

AI-Generated Summary

Updated April 15, 2026 at 1:58 PM UTC

The Tax Relief for Guard and Reserve Training Act changes the tax rules for members of the Army National Guard, Air National Guard, and other reserve components. It lowers the mileage distance needed to claim a deduction for travel related to reserve duties from 100 miles to 50 miles and makes that deduction eligible regardless of overnight stays. It also lets those travel expenses count toward itemized deductions without being subject to the 2% floor that normally limits miscellaneous deductions.

Key Provisions

Reduces the mileage threshold for reserve members to claim a travel deduction from 100 miles to 50 miles, applying to any period of service regardless of overnight stays.
Adds a new provision that allows reserve members' travel expenses (when more than 50 miles from home) to be deducted without being reduced by the 2% floor on miscellaneous itemized deductions.
Both changes take effect for taxable years beginning after December 31, 2016.

Legislative Activity

Stay on top of the latest movement without scrolling through every action

1 earlier action

HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 22, 2017

View full timeline

HouseIntro Referral

Introduced in House

March 22, 2017

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 22, 2017

Bill Text

Latest available legislative text

Reading Mode

Raw Text PDF XML

Introduced in HouseIssued March 22, 2017

115th CONGRESS

1st Session

H. R. 1687

IN THE HOUSE OF REPRESENTATIVES

March 22, 2017

Mr. Poliquin introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to lower the mileage threshold for deduction in determining adjusted gross income of certain expenses of members of reserve components of the Armed Forces, and for other purposes.

Short title

This Act may be cited as the Tax Relief for Guard and Reserve Training Act.

Reduction of mileage threshold for deduction in determining adjusted gross income

(a)

In general

Subparagraph (E) of section 62(a)(2) of the Internal Revenue Code of 1986 is amended—

(1)

by striking 100 miles and inserting 50 miles, and

(2)

by striking for any period and inserting for any period (without regard to whether such period includes an overnight stay).

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2016.

Exemption from 2 percent floor on miscellaneous itemized deductions

(a)

In general

Subsection (b) of section 67 of the Internal Revenue Code of 1986 is amended—

(1)

by striking and at the end of paragraph (11),

(2)

by striking the period at the end of paragraph (12) and inserting , and, and

(3)

by adding at the end the following new paragraph:

(13)

the deductions allowed by section 162 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 (without regard to whether such period includes an overnight stay) during which such individual is more than 50 miles away from home in connection with such services.

(b)

Effective date

The amendments made by this section shall apply to taxable years beginning after December 31, 2016.