S. 202 · 108th Congress

Reserve Component Tax Assistance Act of 2003

Stage
In committee
Introduced
2003-01-22
Latest action
2003-01-22 · Introduced in Senate

Summary

Reserve Component Tax Assistance Act of 2003 - Amends the Internal Revenue Code to allow as a business or trade deduction the expenses of a member of the reserve component of the U.S. armed forces in connection with such service. Makes such deduction available to itemizers and non-itemizers.Establishes related reserve component business-related employment and self-employment credits.