Calls for amending Title 26 USC §62(a)(2)(E) to decrease the distance for the above-the-line deduction for travel expenses.

Currently, the law only allows the deduction when performing military duty 100 miles from their home. This change would bring the Guard and Reserve in line with comparable 50-mile criteria for other deductions, such as moving expenses and funeral honors. One might say that this is a change that should have occurred ten years ago when the 2005 Defense Base Realignment and Closure Commission recommended a total of 182 closures or realignment recommendations. History has shown that BRAC implementations result in fewer installations, increasing the distance Guard and Reserve members must travel to perform duty.

The Enlisted Association of the National Guard of the United States urges Congress to update the distance for above-the-line deduction for travel expenses.