1.419 -Business Expenses of National Guard and Reserve Members

Item DescriptionFY2011 FY2012 FY2013 FY2014 FY2015
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 S. 62(a)(2)(E) and 162(p)
Estimate:  Negligible
Negligible Negligible Negligible Negligible Negligible

Key:

ORIGIN  
IRCFederal 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.