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 §§ 62(a)(2)(E) and 162(p)
Tax Type
Tax Expenditure
Item Number
Item Name
Description
Origin
FY2017
FY2018
FY2019
FY2020
FY2021
Personal Income Tax
Deductions from Adjusted Gross Income
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.
<a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000062----000-.html" target="_blank">IRC §§ 62(a)(2)(E)</a> and <a href="http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000162----000-.html" target="_blank">162(p)</a>
Negligible
Negligible
Negligible
Negligible
Negligible
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