A bill to amend the Internal Revenue Code of 1954 to provide that members of a Reserve component of the Armed Forces will not be disqualified from taking the deduction for retirement savings because of their participation in the Armed Forces retirement system.

[AI summary unavailable — showing source text] Stipulates that an individual who is a member of a Reserve component of the Armed Forces will not be disqualified from taking the retirement savings deduction, under the Internal Revenue Code, because of such individual's participation in the Armed Forces retirement system, unless such individual was called to active duty during such taxable year for a period in excess of 30 days.…