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)

Item Number
FY2020
FY2021
FY2022
FY2023
FY2024
1.419
Negligible
Negligible
Negligible
Negligible
Negligible
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