1.419 -Business Expenses of National Guard and Reserve Members

Item	Description	FY2010	FY2011	FY2012
1.419	Business Expenses of National Guard and Reserve Members Massachusetts adopts the deduction for unreimbursed overnight travel, meals and lodging expenses of National Guard and Reserve Members who must travel more than 100 miles from home to perform services as a National Guard or reserve member. Origin: IRC secs. 62(a)(2)(E) and 162(p) Estimate: Negligible	Negligible	Negligible	Negligible

Key:

ORIGIN
IRC	Federal Internal Revenue Code (26 U.S.C.)
U.S.C	United States Code
M.G.L.	Massachusetts General Laws
Rev. Rul.; C.B.	Revenue Ruling; Cumulative Bulletin of the U.S. Treasury
ESTIMATES	All estimates are in $ millions.