S. 202 · 108th Congress · 2003–2004
Reserve Component Tax Assistance Act of 2003
S. 202 in the 108th Congress (2003–2004) was introduced on Jan 22, 2003, sponsored by Mike DeWine with 25 co-sponsors.
During the 108th Congress (2003–2004), George W. Bush was president, and Republicans held majorities in both the House and Senate.
- Status
- Introduced
- Introduced
- Jan 22, 2003
- Co-sponsors
- 25
- Policy area
- Taxation
What it does
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.
Summary by the nonpartisan Congressional Research Service.
Sponsor
Mike DeWine (R-OH). Co-sponsors: 11 Democrats, 14 Republicans.
Where it stands
- IntroducedJan 22, 2003
- Passed the Senate—
- Passed the House—
- Sent to the President—
- Became law—
Latest action: Read twice and referred to the Committee on Finance. (Jan 22, 2003)
More bills from Mike DeWine in the 108th Congress
- S. 650: Pediatric Research Equity Act of 2003
- S. 686: Poison Control Center Enhancement and Awareness Act Amendments of 2003
- S. 1194: Mentally Ill Offender Treatment and Crime Reduction Act of 2004
- S. 1301: Video Voyeurism Prevention Act of 2004
- S. 146: Unborn Victims of Violence Act of 2003
- S. 1019: Unborn Victims of Violence Act of 2003
Other Taxation bills in the 108th Congress
- H.R. 2: Jobs and Growth Tax Relief Reconciliation Act of 2003
- H.R. 1308: Working Families Tax Relief Act of 2004
- H.R. 982: To clarify the tax treatment of bonds and other obligations issued by the Government of American…
- H.R. 4520: American Jobs Creation Act of 2004
- S. 150: Internet Tax Nondiscrimination Act
- H.R. 5365: To treat certain arrangements maintained by the YMCA Retirement Fund as church plans for the…
- H.R. 5394: To amend the Internal Revenue Code of 1986 to modify the taxation of arrow components.
- S. 2: Jobs and Growth Tax Act of 2003
- H.R. 7: Charitable Giving Act of 2003
- H.R. 8: Death Tax Repeal Permanency Act of 2003
Committees
More
From GovInfo bill records, Congressional Research Service summaries, Voteview roll calls and lobbying reports.
Cite or embed this page
Capitol Receipts, “S. 202 (108th Congress): Reserve Component Tax Assistance Act of 2003,” https://www.capitolreceipts.com/bill/108-s-202/reserve-component-tax-assistance-act-of-2003 (accessed 2026-10-17).