To amend the Internal Revenue Code of 1986 to decrease the distance away from home required for a member of a reserve component of the Armed Forces to be eligible for the above-the-line deduction for travel expenses.

[AI summary unavailable — showing source text] This bill amends the Internal Revenue Code to reduce from 100 miles to 50 miles the distance from home requirement for the tax deduction of the travel expenses of a member of a reserve component of the Armed Forces. The bill requires the Department of Defense to report to Congress on the travel costs of members of reserve components.…