3.0.0 1664 2023-01-15T23:18:07Z 2023-01-15T23:18:07Z House H HR 2003-04-08 108 ssfi00 Finance Committee Senate Standing Referred to 2003-04-10T20:31:42Z hswm00 Ways and Means Committee House Standing Referred to 2003-04-08T14:32:30Z 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 1307 HR 2003-03-31 Message on Senate action sent to the House. 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 2003-04-10 ssfi00 Finance Committee Senate Received in the Senate and Read twice and referred to the Committee on Finance. IntroReferral 2003-04-09 18:18:49 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2003-04-09 18:18:46 On motion to suspend the rules and pass the bill Agreed to by voice vote. (text: CR H3000-3002) Floor H37300 2 House floor actions 2003-04-09 18:18:46 Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text: CR H3000-3002) Floor 8000 9 Library of Congress 2003-04-09 18:02:53 DEBATE - The House proceeded with forty minutes of debate on H.R. 1664. Floor H8D000 2 House floor actions 2003-04-09 18:02:51 Considered under suspension of the rules. (consideration: CR H3000-3004) Floor H30000 2 House floor actions 2003-04-09 18:02:35 Mr. Thomas moved to suspend the rules and pass the bill. Floor H30300 2 House floor actions 2003-04-08 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2003-04-08 Introduced in House IntroReferral Intro-H 9 Library of Congress 2003-04-08 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 Americans in foreign countries Armed Forces and National Security Armed forces abroad Armed forces reserves Astronautics Astronauts Capital gains tax Crime and Law Enforcement Day care Economics and Public Finance Education Education savings accounts Estate tax Families Federal employees Foreign service Fringe benefits Government Operations and Politics Government trust funds Higher education Home ownership Housing and Community Development Housing finance Housing subsidies Income tax International Affairs 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 Space activities 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 2003-04-08 Introduced in House 2006-11-28T17:35:40Z Excludes from gross income as a qualified military benefit the amount of the death gratuity 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 if made for an account holder at a U.S. military academy, to the extent that the distribution does not exceed the costs of advanced education.

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 and stay overnight as part of their official duties.

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.

Provides that amounts transferred to Social Security trust funds shall be determined as if this Act had not enacted.]]>

81 2003-04-09 Passed House without amendment 2006-11-28T17:35:40Z (This measure has not been amended since it was introduced in the House on April 8, 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 or the Foreign Service 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 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. 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 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.

(Sec. 11) 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.]]>

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 Passed House Armed Forces Tax Fairness Act of 2003 H House Popular Titles Military Tax Relief bill 9 Library of Congress Short Titles as Introduced Armed Forces Tax Fairness Act of 2003 Referred in Senate 2003-04-10T04:00:00Z Engrossed in House 2003-04-09T04:00:00Z Introduced in House 2003-04-08T04:00:00Z 2003-04-10 Received in the Senate and Read twice and referred to the Committee on Finance. 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.