Reserve Component Tax Assistance Act of 2003
Last action on Jan 22, 2003Read twice and referred to the Committee on Finance.
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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.
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