1.419 Deduction for Business Expenses of National Guard and Reserve Members

Origin: Due to Massachusetts' reliance on the Internal Revenue Code (Code) for determining employee business expense deductions, Massachusetts allows a personal income tax deduction for travel expenses incurred by National Guard and Armed Forces reserve members who must travel more than 100 miles from their homes to their assigned posts.

Origin: M.G.L. c. 62, § 2(d)(1); Code § 62(a)(2)(E)

Personal Income Tax

Deductions from Adjusted Gross Income

1.419

Deduction for Business Expenses of National Guard and Reserve Members

Due to Massachusetts' reliance on the Internal Revenue Code (Code) for determining employee business expense deductions, Massachusetts allows a personal income tax deduction for travel expenses incurred by National Guard and Armed Forces reserve members who must travel more than 100 miles from their homes to their assigned posts.

1.6

1.2

1.5

1.6

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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.