3.0.0 1307 2023-01-15T22:33:36Z 2023-01-15T22:33:36Z House H HR 2003-03-18 108 hswm00 Ways and Means Committee House Standing Referred to 2003-03-18T17:31:25Z Armed Forces Tax Fairness Act of 2003 108 878 HR 2003-03-05 Rules Committee Resolution H. Res. 126 Reported to House. Rule provides for consideration of H.R. 878 with 1 hour of general debate. Previous question shall be considered as ordered without intervening motions except motion to recommit with or without instructions. Provides for one hour of debate in the House equally divided and controlled by the chairman and ranking minority member of the Committee on Ways and Means. Waives all points of order against consideration of the bill; and provides that the amendment recommended by the Committee on Ways and Means now printed in the bill, modified by the amendment printed in the Rules Committee report (H.Rept. 108-25) shall be considered as adopted. Measure will be considered read. Bill is closed to amendments. 21:46:29 Related bill House Armed Forces Tax Fairness Act of 2003 108 1664 HR 2003-04-10 Received in the Senate and Read twice and referred to the Committee on Finance. Related bill House Armed Forces Tax Fairness Act of 2003 108 351 S 2003-02-11 Placed on Senate Legislative Calendar under General Orders. Calendar No. 11. Related bill House 2003-03-31 Senate Message on Senate action sent to the House. Floor 2003-03-27 Senate Passed Senate with an amendment by Yea-Nay Vote. 97 - 0. Record Vote Number: 110. (text: CR S4490-4495) Floor 110 https://www.senate.gov/legislative/LIS/roll_call_votes/vote1081/vote_108_1_00110.xml Senate 108 2003-03-27T19:43:48Z 1 2003-03-27 Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 97 - 0. Record Vote Number: 110.(text: CR S4490-4495) Floor 17000 9 Library of Congress 110 https://www.senate.gov/legislative/LIS/roll_call_votes/vote1081/vote_108_1_00110.xml Senate 108 2003-03-27T19:43:48Z 1 2003-03-27 Senate Measure laid before Senate by unanimous consent. (consideration: CR S4472-4483, S4490-4495) Floor 2003-03-20 Senate Received in the Senate. IntroReferral 2003-03-20 10:48:59 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2003-03-20 10:48:58 On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 422 - 0 (Roll no. 76). (text: CR 3/19/2003 H1964-1966) Floor H37300 2 House floor actions 76 https://clerk.house.gov/evs/2003/roll076.xml House 108 2003-03-20T15:48:58Z 1 2003-03-20 10:48:58 Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 422 - 0 (Roll no. 76).(text: CR 3/19/2003 H1964-1966) Floor 8000 9 Library of Congress 76 https://clerk.house.gov/evs/2003/roll076.xml House 108 2003-03-20T15:48:58Z 1 2003-03-20 10:40:11 Considered as unfinished business. (consideration: CR H2136-2137) Floor H30000 2 House floor actions 2003-03-19 11:19:19 At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed. Floor H37220 2 House floor actions 2003-03-19 10:51:25 DEBATE - The House proceeded with forty minutes of debate on H.R. 1307. Floor H8D000 2 House floor actions 2003-03-19 10:51:22 Considered under suspension of the rules. (consideration: CR H1964-1970) Floor H30000 2 House floor actions 2003-03-19 10:49:30 Mr. Thomas moved to suspend the rules and pass the bill. Floor H30300 2 House floor actions 2003-03-18 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2003-03-18 Introduced in House IntroReferral Intro-H 9 Library of Congress 2003-03-18 Introduced in House IntroReferral 1000 9 Library of Congress T000188 Rep. Thomas, William M. [R-CA-22] WILLIAM THOMAS R CA MARSHALL 22 N Taxation Armed Forces and National Security Armed forces abroad Armed forces reserves Capital gains tax Crime and Law Enforcement Day care Economics and Public Finance Education Education savings accounts Families Fringe benefits Government trust funds Higher education Home ownership Housing and Community Development Housing finance Housing subsidies Income tax Labor and Employment Law Limitation of actions Military base closures Military dependents Military education Military operations Military pay Military pensions Military personnel Military training National Guard Old age, survivors and disability insurance Service academies Social Welfare Social security finance Survivors' benefits Tax administration Tax credits Tax deductions Tax exclusion Tax penalties Tax refunds Tax returns Tax-exempt organizations Transportation and Public Works Travel costs Veterans' organizations Taxation 00 2003-03-18 Introduced in House 2006-11-28T17:35:40Z Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.

Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.

States that if a refund or credit resulting from such exclusion is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.

Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001.

Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.

Extends combat zone filing rules to contingency operations.

Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.

Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.

Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.

Provides a deduction (limited to $1,500) for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles away from home and stay overnight as part of their official duties.

Provides that amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if this Act had not enacted.]]>

81 2003-03-20 Passed House without amendment 2007-05-09T19:28:10Z (This measure has not been amended since it was introduced in the House on March 18, 2003. However, because action occurred on the measure, the summary has been expanded.)

Armed Forces Tax Fairness Act of 2003 - (Sec. 2) Amends the Internal Revenue Code to authorize a member of the uniformed services on "qualified official extended duty" (any duty in excess of 180 days while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.

Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.

Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.

States that if a refund or credit resulting from such exclusion is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.

(Sec. 3) Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001.

(Sec. 4) Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.

(Sec. 5) Extends combat zone filing rules to contingency operations.

(Sec. 6) Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.

(Sec. 7) Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.

(Sec. 8) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.

(Sec. 9) Provides a deduction (limited to $1,500) for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles away from home and stay overnight as part of their official duties.

(Sec. 10) Provides that amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if this Act had not enacted.]]>

35 2003-03-27 Passed Senate amended 2006-11-28T17:35:40Z Title I: Improving Tax Equity for Military Personnel - (Sec. 101) Amends the Internal Revenue Code (IRC) to authorize a member of the uniformed services or the Foreign Service serving on "qualified official extended duty" (any duty in excess of 90 days while serving at a duty station which is at least 50 miles from the principal residence or while residing under Government orders in Government quarters), to extend for ten years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.

Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.

Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.

States that if a refund or credit resulting from this section is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.

(Sec. 102) Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001.

(Sec. 103) Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.

(Sec. 104) Extends combat zone filing rules to contingency operations.

(Sec. 105) Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.

(Sec. 106) Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.

(Sec. 107) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.

(Sec. 108) Suspends the tax-exempt status of a designated terrorist organization (as defined by this Act). Denies: (1) deductions for contributions made to such an organization; and (2) administrative or judicial challenge to such suspension or denial. Provides for refund or credit in a case of erroneous designation.

(Sec. 109) Provides a deduction for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles away from home and stay overnight as part of their official duties.

(Sec. 110) Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.

Title II: Other Provisions - (Sec. 201) Establishes Internal Revenue Service (IRS) service user fee authority through September 30, 2013. Sets forth program criteria and average fee requirements.

(Sec. 202) Authorizes IRS to enter into partial payment installment agreements with taxpayers. Requires review of such agreements at least every two years. Makes such provision effective for agreements entered into on or after the date of enactment of this Act.

(Sec. 203) Revises IRC expatriation tax provisions.

States that all property of a "covered expatriate" (a U.S. citizen who relinquishes citizenship, or a long-term U.S. resident who ceases to be a lawful permanent resident or who commences foreign residency under the provisions of a tax treaty) shall be treated as sold on the day before the "expatriation date" for its fair market value, and that gain (in excess of $600,000) and loss shall be taken into account for the taxable year of the sale (with subsequent adjustment). Permits an individual to defer payments of the additional tax imposed by such deemed sale (but not beyond such person's death). Sets forth interest provisions. Requires provision of tax payment security.

Exempts certain U.S. citizens from being treated as a covered expatriate who: (1) became a citizen of the United States and another country at birth; or (2) relinquished U.S. citizenship before reaching 18 and 1/2 years old.

Permits an individual to make an irrevocable decision to be taxed as a U.S. citizen with respect to all property otherwise covered by the expatriation provisions. Requires an individual to: (1) furnish tax payment security; and (2) waive any rights under U.S. treaties that would preclude assessment or collection of relevant tax.

Excludes certain U.S. real property interests from the provisions of this Act. Subjects the following retirement plans to the provisions of this Act: (1) qualified retirement plans, including specified annuity plans and individual retirement accounts; (2) specified deferred compensation plans; and (3) foreign retirement or pension plans.

Establishes special rules for covered expatriates' interests in trusts and qualified trusts.

Includes in a recipient's gross income the value of property received by gift or bequest from a covered expatriate, with exceptions for transfers otherwise subject to estate or gift tax. Makes such provisions applicable to gifts and bequests received on or after February 5, 2003, from an individual whose expatriation date occurs after such date.

Makes such expatriate tax provisions, unless otherwise provided for by this Act, effective on or after February 5, 2003.

Amends the Immigration and Nationality Act to deny a former citizen reentry into the United States for noncompliance with the provisions of this title. (Current law denies reentry based upon tax-motivated expatriation.) Permits IRS-Immigration and Naturalization Service information sharing for such purpose. Makes such provisions effective upon enactment of this Act.]]>

Armed Forces Tax Fairness Act of 2003 Display Title Armed Forces Tax Fairness Act of 2003 Official Title as Introduced To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services in determining the exclusion of gain from the sale of a principal residence and to restore the tax exempt status of death gratuity payments to members of the uniformed services, and for other purposes. Introduced in House IH Short Titles as Introduced Armed Forces Tax Fairness Act of 2003 Short Titles as Passed House Armed Forces Tax Fairness Act of 2003 H House Short Titles as Passed Senate Armed Forces Tax Fairness Act of 2003 S Senate Popular Titles Military Tax Relief bill 9 Library of Congress 433 108 SAMDT In the nature of a substitute. 2021-09-29T23:09:36Z 2003-03-27 Amendment SA 433 agreed to in Senate by Unanimous Consent. SA 433 https://www.congress.gov/amendment/108th-congress/senate-amendment/433 G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2 2 B000243 Sen. Baucus, Max [D-MT] MAX BAUCUS D MT SIEBEN 2003-03-27 True M001141 Sen. Miller, Zell [D-GA] ZELL MILLER D GA 2003-03-27 True 2003-03-27T05:00:00Z 2003-03-27T05:00:00Z Senate 108 HR House H 1307 Armed Forces Tax Fairness Act of 2003 2023-01-15T22:33:36Z 6 2003-03-27 0 Senate Amendment SA 433 agreed to in Senate by Unanimous Consent. Floor 2003-03-27 0 Senate Amendment SA 433 proposed by Senator Baucus for Senator Grassley. (consideration: CR S4478-4480; text: CR S4478) In the nature of a substitute. Floor 2003-03-27 Senate amendment proposed (on the floor): Amendment SA 433 proposed by Senator Baucus for Senator Grassley.(consideration: CR S4478-4480; text: CR S4478) Floor 93000 9 Library of Congress 2003-03-27 Senate amendment agreed to: Amendment SA 433 agreed to in Senate by Unanimous Consent. Floor 94000 9 Library of Congress 2003-03-27 Senate amendment submitted Floor 91000 9 Library of Congress Engrossed Amendment Senate 2003-03-27T05:00:00Z Engrossed in House 2003-03-20T05:00:00Z Received in Senate 2003-03-20T05:00:00Z Introduced in House 2003-03-18T05:00:00Z 2003-03-31 Message on Senate action sent to the House. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.