A bill to amend the Internal Revenue Code of 1986 to provide that certain expenses of travel, meals, and lodging of members of the National Guard or reserve units of the Armed Forces will be allowable as deductions in computing adjusted gross income.

Amends the Internal Revenue Code to permit an individual taxpayer an income tax deduction for travel, food, and lodging paid or incurred in connection with the taxpayer's performance of services as a member of the armed forces reserves or the National Guard.