To amend the Internal Revenue Code of 1986 with respect to the treatment of certain deductions allowed to members of reserve units ofthe Armed Forces or the National Guard.

Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, lodging, and transportation expenses in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard. Excludes the taxpayer's meal and entertainment expenses from deductability limitations in this context.