Reserve Officers Association
Reimburse Inactive Duty Training (IDT) Expenses
New Resolution No. 10-18
WHEREAS, Guard and Reserve members are required to perform inactive duty and training that causes them to incur non-reimbursable expenses, which includes travel, meals and housing;
WHEREAS, prior to 31 December 1986, these expenses were fully deductible for federal income tax returns, and recent legislation only allows partial credit by allowing deductions for expenses when travel is over 100 miles; and
WHEREAS, members are encouraged to travel to increase their opportunities for promotion and continuation in pay; and
WHEREAS, the Reserve Component does not have permanent change of station authority for members not on full-time active duty status; and
WHEREAS, with a readiness environment that requires travel, the Reserve Components may have difficulties in meeting recruitment and retention goals; and
WHEREAS, Base Realignment and Closure (BRAC) legislation has closed or consolidated a significant number of installations from 1995 to the present thus creating a greater distance between military locations; and
WHEREAS, Travel and transportation allowances for inactive duty training outside of normal commuting distances” was added by Public Law 110-181, the National Defense Authorization Act of 2008, Section 631, but DoD policy only reimburse those reservists affected by BRAC; and
WHEREAS, IDT travel reimbursement is scheduled to end on December 31, 2010
NOW, THEREFORE, BE IT RESOLVED, that the Reserve Officers Association of the United States, chartered by Congress, urge Congress to authorize DoD to reimburse funds and to appropriate funds to compensate all Reserve Component members for travel costs associated with inactive duty training for members of the Selected Reserve who travel greater than 100 miles in order to maintain mission readiness; and
BE IT FURTHER RESOLVED that the Reserve Officer Association urge Congress to amend the Internal Revenue Code to allow all non-reimbursable expenses related to duty or training incurred by Reservists who travel beyond a reasonable commute to reach their duty assignments to be treated as an adjustment to income.
Updated and Renewed by the ROA National Convention 10 February 2010
Adopted by as 07-30 the National Convention 30 June 2007
Source: Endorsed by Department of District of Columbia, May 16, 2007