S 540 · 107th Congress 2001–2003, ended

Reserve Component Tax Assistance Act of 2001

Introduced Mar 15, 2001 Originated Senate Sponsor Mike DeWine R-OH

Latest action · Mar 15, 2001 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2390-2392)

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

IntroducedMar 15, 2001
Passed SenateNot reached
Passed HouseNot reached
To the PresidentNot reached
Became lawNot reached

Summary

Reserve Component Tax Assistance Act of 2001 - 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.

Cosponsors 62

Members who signed on, in the order they did. Signatures ran from Mar 15, 2001 to Jul 17, 2002; 24 are original cosponsors, there from the day it was introduced.

Seat	Cosponsor		Signed on
R-NH	Bob Smith	Original	Mar 15, 2001
D-MI	Carl Levin	Original	Mar 15, 2001
D-HI	Daniel K. Inouye	Original	Mar 15, 2001
R-VA	George Allen	Original	Mar 15, 2001
R-OH	George V. Voinovich	Original	Mar 15, 2001
R-OK	James M. Inhofe	Original	Mar 15, 2001
R-AL	Jeff Sessions	Original	Mar 15, 2001
R-NC	Jesse Helms	Original	Mar 15, 2001
R-AZ	John McCain	Original	Mar 15, 2001
R-VA	John Warner	Original	Mar 15, 2001
I-CT	Joseph I. Lieberman	Original	Mar 15, 2001
R-TX	Kay Bailey Hutchison	Original	Mar 15, 2001
D-LA	Mary L. Landrieu	Original	Mar 15, 2001
D-GA	Max Cleland	Original	Mar 15, 2001
R-AL	Richard C. Shelby	Original	Mar 15, 2001
D-IL	Richard J. Durbin	Original	Mar 15, 2001
D-SC	Strom Thurmond	Original	Mar 15, 2001
R-ME	Susan M. Collins	Original	Mar 15, 2001
R-MS	Thad Cochran	Original	Mar 15, 2001
R-AR	Tim Hutchinson	Original	Mar 15, 2001
D-SD	Tim Johnson	Original	Mar 15, 2001
R-MS	Trent Lott	Original	Mar 15, 2001
R-CO	Wayne Allard	Original	Mar 15, 2001
D-GA	Zell Miller	Original	Mar 15, 2001
R-NE	Chuck Hagel		Mar 29, 2001
R-MT	Conrad R. Burns		Mar 29, 2001
R-ID	Larry E. Craig		Mar 29, 2001
R-ME	Olympia J. Snowe		Mar 29, 2001
D-SD	Thomas A. Daschle		Apr 2, 2001
D-MN	Mark Dayton		Apr 26, 2001
D-NJ	Jon S. Corzine		May 2, 2001
D-ND	Byron L. Dorgan		May 8, 2001
D-NV	Harry Reid		May 8, 2001
D-MO	Jean Carnahan		May 9, 2001
D-HI	Daniel K. Akaka		Jun 11, 2001
R-TX	Phil Gramm		Jun 13, 2001
R-NM	Pete V. Domenici		Jul 17, 2001
R-NH	Judd Gregg		Jul 30, 2001
R-MO	Christopher S. Bond		Jul 31, 2001
D-CT	Christopher J. Dodd		Sep 19, 2001
R-KY	Jim Bunning		Sep 19, 2001
R-KY	Mitch McConnell		Sep 19, 2001
R-UT	Orrin G. Hatch		Sep 26, 2001
R-IL	Peter Fitzgerald		Oct 10, 2001
D-MA	Edward M. Kennedy		Oct 15, 2001
D-WI	Herb Kohl		Oct 31, 2001
D-CA	Dianne Feinstein		Nov 1, 2001
D-MA	John F. Kerry		Nov 1, 2001
R-WY	Michael B. Enzi		Nov 6, 2001
D-FL	Bill Nelson		Nov 27, 2001
D-WA	Patty Murray		Nov 27, 2001
D-NJ	Robert G. Torricelli		Nov 27, 2001
D-WA	Maria Cantwell		Dec 20, 2001
D-NY	Hillary Rodham Clinton		Jan 29, 2002
D-NY	Charles E. Schumer		Feb 7, 2002
R-KS	Sam Brownback		Feb 7, 2002
D-IN	Evan Bayh		Mar 6, 2002
D-SC	Ernest F. Hollings		Mar 7, 2002
D-AR	Blanche L. Lincoln		Mar 21, 2002
R-ID	Mike Crapo		Mar 21, 2002
D-DE	Thomas R. Carper		Apr 24, 2002
D-PA	Arlen Specter		Jul 17, 2002

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

Chamber	Committee	What it did
Senate	Finance Committee	Referred Mar 15, 2001

Actions 3

Everything that happened, newest first.

Mar 15, 2001Introduced in Senate
Mar 15, 2001Sponsor introductory remarks on measure. (CR S2390)
Mar 15, 2001Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S2390-2392)

In the Congressional Record 1

Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.

Where	In the Record	Members	Date
Senate	Debate and remarks S2385, S2390Text printed S2390–S2392	Mike DeWine R-OH (text), Tim Johnson D-SD	Mar 15, 2001

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Printed hearings 2

Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.

Number	Hearing	Committee	Held
S. Hrg. 107-697	DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2003834 pages	Appropriations Committee	Feb 27, 2002–Jun 12, 2002
S. Hrg. 107-233	DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 20021,111 pages	Appropriations Committee	Feb 28, 2001–Sep 5, 2001

Related bills 1

Companion bills and other measures the record links to this one.

Bill	Title	Relationship	Latest action
HR 3756	Reserve Component Tax Assistance Act of 2002	Identical bill	Feb 13, 2002

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced: A bill to amend the Internal Revenue Code of 1986 to allow as a deduction in determining adjusted gross income the deduction for expenses in connection with services as a member of a reserve component of the Armed Forces of the United States, to allow employers a credit against income tax with respect to employees who participate in the military reserve components, and to allow a comparable credit for participating reserve component self-employed individuals, and for other purposes.
Short Titles as Introduced: Reserve Component Tax Assistance Act of 2001

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

Mar 15, 2001Introduced in Senate

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Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.