Reservist Magazine is the award-winning official publication of the United States Coast Guard Reserve. Quarterly issues include news and feature articles about the men and women who comprise America's premier national maritime safety and security
Issue link: https://uscgreservist.epubxp.com/i/120540
parking fees, ferry fees, and tolls. These expenses are claimed on Form 2106, or Form 2106-EZ and carried to the appropriate line on Form 1040. Expenses in excess of the limit can be claimed only as an itemized deduction on Form 1040, Schedule A.��� There are instructions on Forms 2106 and 2106-EZ on how to claim these travel expenses. Most tax preparation software packages should be able to handle your reserve related travel expenses. If you want to get all of the details, read IRS Publication 463, Travel, Entertainment, Gift, and Car Expenses. Yes, you have to pay your travel expenses up front and reimbursement comes in the form of reduced income subject to taxes, but don���t let your drill pay get eaten up by travel expenses; take advantage of all the benefits and breaks to which we are entitled. Also, consider filing amended tax returns for those years in which you were billeted over 100 miles from your home. CG reservists gain additional benefts for title 14 recalls Article by Grafton Chase, CG-131 On January 3, 2013, President Obama signed the Fiscal Year (FY) 2013 National Defense Authorization Act (NDAA), which contains section 681 titled ���Equal Treatment for Members of Coast Guard Reserve Called to Active Duty Under Title 14, United States Code.��� Long in the making, this change does three essential things and may provide qualified reservists additional benefits depending on their individual circumstances. First and foremost, it classifies incidents that warrant a Title 14 United States Code (U.S.C.) recall of Coast Guard Reservists in response to a domestic incident as a ���contingency��� as in Title 10 U.S.C. This authorizes CG reservist the same benefits provided DoD reservists responding to the same event under other authorities. This may include, but is not limited to, benefits such as issuance of a form DD-214 regardless of the duration of the event and differential pay for federal civilian employees. The change in law also gives credit for service under Title 14 U.S.C. recall for Reserve early retirement benefits. The amendment does not change the criteria for Reserve early retirement -3 months early retirement for every 90 days within a fiscal year (FY) -however, the service under Title 14 is credited toward early retirement as long as the member performs other qualifying (either Title 14 or Title 10) duty during the FY equaling a cumulative total of 90 days of active duty. Finally, this change authorizes credit toward qualifying active duty service for receipt of Post 9/11 G.I. Bill benefits. Prior to enactment, time served for domestic response under Title 14 U.S.C. recall did not count toward this education benefit. Now time recalled does counts toward achieving benefits. The statute change is effective for any Title 14 U.S.C. recall order dated on or after 31 December 2011. Though the amendment was not backdated to include service in support of the Deepwater Horizon oil spill, it does include credit for those responding to Super-Storm Sandy prior to the signing of the FY13 NDAA. This well deserved change recognizes the great service our reservists have done, working side-by-side with our DoD partners responding to the same domestic incident. The actual statue as it appears in the FY13 NDAA is shown below: FY13 NDAA SEC. 681. EQUAL TREATMENT FOR MEMBERS OF COAST GUARD RESERVE CALLED TO ACTIVE DUTY UNDER TITLE 14, UNITED STATES CODE. (a) INCLUSION IN DEFINITION OF CONTINGENCY OPERATION.��� Section 101(a)(13)(B) of Title 10, United States Code, is amended by inserting ������section 712 of Title 14,������ after ������chapter 15 of this Title,������. (b) CREDIT OF SERVICE TOWARDS REDUCTION OF ELIGIBILITY AGE FOR RECEIPT OF RETIRED PAY FOR NON-REGULAR SERVICE. Section 12731(f)(2)(B) of Title 10, United States Code, is amended by adding at the end the following new clause: ������(iv) Service on active duty described in this subparagraph is also service on active duty pursuant to a call or order to active duty authorized by the Secretary of Homeland Security under section 712 of Title 14 for purposes of emergency augmentation of the Regular Coast Guard forces.������. (c) POST 9/11 EDUCATIONAL ASSISTANCE.���Section 3301(1) (B) of Title 38, United States Code, is amended by inserting ������or section 712 of Title 14������ after ������Title 10������. (d(1) INCLUSION OF PRIOR ORDERS.���The amendments made by this section shall apply to any call or order to active duty authorized under section 712 of Title 14, United States Code, on or after December 31, 2011, by the Secretary of the executive department in which the Coast Guard is operating. (2) CREDIT FOR PRIOR SERVICE.���The amendments made by this section shall be deemed to have been enacted on December 31, 2011, for purposes of applying the amendments to the following provisions of law: (A) Section 5538 of Title 5, United States Code, relating to nonreduction in pay. (B) Section 701 of Title 10, United States Code, relating to the accumulation and retention of leave. (C) Section 12731 of Title 10, United States Code, relating to age and service requirements for receipt of retired pay for nonregular service.) RETROACTIVE APPLICATION OF AMENDMENTS. Issue 1 ��� 2013 ��� RESERVIST 51