Modifies provisions relating to an income tax deduction for military members engaged in certain civilian federal service

Summary

The bill creates a phased‑in state income‑tax deduction for members of the National Guard and reserve components who earn pay while in inactive duty training, annual training status, or receiving a bonus for joining or reenlisting. The deduction would rise from 20% in 2020 to 100% by 2024. Starting in 2027, the deduction would no longer apply to any compensation earned while serving in civilian federal positions, even if a uniform is required.

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