To amend the Internal Revenue Code of 1986 with respect to the treatment of certain deductions allowed to members of reserve units ofthe Armed Forces or the National Guard.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, lodging, and transportation expenses 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 deductability limitations in this context.…