Overlooked Military Tax Deductions - Military Authority

Are you a Guard or Reserve member who travels more than 50 miles to drill?

If you are a Soldier in the Guard or Reserve and travel more than 50 miles to drill, did you know there is relief for you in the form of lodging and tax breaks.
Read the attached.

SUBJECT: Billeting for Reserve Component Members
References: (a) Title 10, United States Code (b) Title 37, United States Code
NUMBER 1225.9 December 17, 2001
ASD(RA)
(c) DoD 4165.63-M, "DoD Housing Management," September 1993
1. PURPOSE
This Instruction establishes policy and assigns responsibilities under references (a) and (b) for providing billeting or lodging in kind for Reserve component members when performing active duty or inactive duty training.
2. APPLICABILITY
This Instruction applies to the Office of the Secretary of Defense, the Military Departments (including the Coast Guard when, by agreement with the Department of Transportation, it is operating as a Military Service of that Department), the Chairman of the Joint Chiefs of Staff, the Combatant Commands, the Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities within the Department of Defense (hereafter referred collectively to as "the DoD Components"). The term "Military Service," as used herein, refers to the Army, the Navy, the Air Force, and the Marine Corps.
3. DEFINITIONS
3.1. Active Duty. Full-time duty in a Uniformed Service, full-time training duty, annual training duty, full-time National Guard duty, and attendance, while in the Active service, at a Service school, by law, or by the Secretary concerned.

3.2. Inactive Duty Training. Authorized training that members of a Reserve component (RC) who are not on active duty perform and that consists of regularly scheduled unit or individual training periods, additional training periods, and equivalent training.
4. POLICY
It is DoD policy to provide Reserve component personnel who travel more than 50 miles from the member's residence to perform active duty or inactive duty training with billeting by confirming their reservations to the same extent as Active component members traveling under orders away from the permanent duty station.
5. RESPONSIBILITIES
5.1. The Deputy Under Secretary of Defense for Installations, under the Under Secretary of Defense for Acquisition, Technology and Logistics, shall oversee billeting practices according to the policies in this Instruction.
5.2. The Assistant Secretary of Defense (Reserve Affairs), under the Under Secretary of Defense for Personnel and Readiness, shall:
5.2.1. Prescribe guidance:
5.2.1.1. Requiring that Reserve component members who must travel more than 50 miles from the member's residence to perform inactive duty training receive billeting as 10 U.S.C. 12604 (reference (a)) authorizes.
5.2.1.2. Providing the Secretary concerned with the discretionary authority to provide Reserve component members who are performing active duty or inactive duty training and are not otherwise entitled to travel and transportation allowance with lodging in kind, as provided in 37 U.S.C. 404(i) (reference (b)), when transient Government housing is not available.
5.2.2. Monitor that Secretaries of the Military Departments and the Commandant of the Coast Guard comply with this Instruction.
5.3. The Secretaries of the Military Departments and the Commandant of the Coast Guard shall:
5.3.1. Provide billeting for Reserve component members as paragraph 6.1., below, specifies.
DODI 1225.9, December 17, 2001
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5.3.2. Provide lodging in kind to Reserve component members when the Secretary concerned authorizes it, and when transient Government housing is not available, as paragraph 6.5., below, provides.
6. PROCEDURES
6.1. Installation commanders shall provide Reserve component members who are performing active duty or inactive duty training with billeting in transient, unaccompanied personnel housing by confirming their reservation as provided in Chapter 5, subparagraph C5.1.3.13.1. of DoD 4165.63-M (reference (c)). Reserve component personnel shall have the same priority for confirming reservations as Active component members who are traveling under orders away from their permanent duty station as provided in 10 U.S.C. 12602 (reference (a)).
6.2. The installation commander may set the policy for advance confirmed reservations, but that policy shall apply equally to Active and Reserve component members.
6.3. The appropriate commander or unit official shall determine who is eligible for billeting under paragraph 6.1., above, as determined by official military records, by providing the housing manager with the names of the Reserve component members.
6.4. If a Reserve component member arrives at the training site, requests billeting, and cannot establish his or her eligibility, and if the appropriate commander or unit official has not identified him or her as an eligible member under paragraph 6.3., above, the installation commander may:
6.4.1. Provide the member billeting, according to Chapter 5, subparagraph C5.1.2.13.1. of reference (c).
6.4.2. Require the member to verify his or her eligibility the following day.
6.5. When transient Government housing is not available or is inadequate, the Secretary concerned may provide lodging, according to 37 U.S.C. 404(i) (reference (b)), for the Reserve component in the manner he or she would for members entitled to travel and transportation allowances under Section 404(a) of reference (b). According to Section 404(i)(3) of reference (b), the Secretary concerned may pay the service charge and other expenses for this lodging out of funds appropriated for operation and maintenance using the Government charge card.
DODI 1225.9, December 17, 2001
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7. EFFECTIVE DATE
This Instruction is effective immediately.
DODI 1225.9, December 17, 2001