I 118th CONGRESS 1st Session H. R. 5844 IN THE HOUSE OF REPRESENTATIVES September 29, 2023 Mr. Kelly of Mississippi (for himself and Mr. Kilmer ) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to decrease the distance away from home required for a member of a reserve component of the Armed Forces to be eligible for the above-the-line deduction for travel expenses.

1. Short title This Act may be cited as the Savings for Servicemembers Act . 2. Decrease in required distance away from home for above-the-line deduction for travel expenses of members of a reserve component of the Armed Forces (a) In general Section 62(a)(2)(E) of the Internal Revenue Code of 1986 is amended by striking 100 miles and inserting 50 miles . (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2022.