S. 697 – Tax Relief for Guard and Reserve Training Act

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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 they must travel to qualify for a deduction on travel expenses from 100 miles to 50 miles and makes that travel deductible regardless of overnight stays. It also lets these travel deductions count toward itemized deductions without being subject to the 2% floor. The changes apply to tax years beginning after Dec. 31, 2016.

Key Provisions

Reduces the mileage threshold for reserve‑component travel expense deductions from 100 miles to 50 miles, and clarifies that the travel period can include overnight stays.
Allows the travel expenses of reserve members that meet the new 50‑mile rule to be deducted without being limited by the 2% floor on miscellaneous itemized deductions.

Legislative Activity

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1 earlier action

SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks: CR S1933-1934; text of measure as introduced: CR S1934)

Finance Committee

March 22, 2017

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SenateIntro Referral

Introduced in Senate

March 22, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance. (Sponsor introductory remarks: CR S1933-1934; text of measure as introduced: CR S1934)

Finance Committee

March 22, 2017

Floor Debate

1 member

What members said about S. 697 on the floor

1 Republican

Sen. Steve DainesR-MT · Mar 22, 2017

Mr. President, since 2001 our Nation has frequently called upon members of the National Guard and Armed Forces Reserve to confront our enemies and protect our interests around the globe. Without the…

Sen. Steve DainesR-MT · Mar 22, 2017

Mr. President, since 2001 our Nation has frequently called upon members of the National Guard and Armed Forces Reserve to confront our enemies and protect our interests around the globe. Without the…

Bill Text

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Introduced in SenateIssued March 22, 2017

II

115th CONGRESS

1st Session

S. 697

IN THE SENATE OF THE UNITED STATES

March 22, 2017

Mr. Daines introduced the following bill; which was read twice and referred to the Committee on Finance

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.

1.

Short title

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

2.

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.

3.

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.