H.R. 3365, Military Familty Tax Relief Act of 2003

3.0.0 3365 2023-01-15T07:47:45Z 2023-01-15T07:47:45Z House H HR 2003-10-21 108 hsas00 Armed Services Committee House Standing Referred to 2003-10-21T13:00:35Z hswm00 Ways and Means Committee House Standing Referred to 2003-10-21T13:00:30Z 2003-11-11 Became Public Law No: 108-121. President E40000 2 House floor actions 2003-11-11 Became Public Law No: 108-121. BecameLaw 36000 9 Library of Congress 2003-11-11 Signed by President. President E30000 2 House floor actions 2003-11-11 Signed by President. BecameLaw 36000 9 Library of Congress 2003-11-07 Presented to President. Floor E20000 2 House floor actions 2003-11-07 Presented to President. President 28000 9 Library of Congress 2003-11-05 18:29:33 Motion to reconsider laid on the table Agreed to without objection. ResolvingDifferences H41931 2 House floor actions 2003-11-05 18:29:32 On motion that the House suspend the rules and agree to the Senate amendments Agreed to by the Yeas and Nays: (2/3 required): 420 - 0 (Roll no. 609). (consideration: CR H10427-10428) ResolvingDifferences H41610 2 House floor actions 609 https://clerk.house.gov/evs/2003/roll609.xml House 108 2003-11-05T23:29:32Z 1 2003-11-05 Resolving differences -- House actions: On motion that the House suspend the rules and agree to the Senate amendments Agreed to by the Yeas and Nays: (2/3 required): 420 - 0 (Roll no. 609).(consideration: CR H10427-10428) NotUsed 19500 9 Library of Congress 609 https://clerk.house.gov/evs/2003/roll609.xml House 108 2003-11-05T23:29:32Z 1 2003-11-05 12:25:16 At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 5, rule I, the chair announced that further proceedings on the motion would be postponed. ResolvingDifferences H40142 2 House floor actions 2003-11-05 11:55:22 DEBATE - The House proceeded with forty minutes of debate on the motion to suspend the rules and agree to the Senate amendments to H.R. 3365. Floor H8D000 2 House floor actions 2003-11-05 11:54:59 Mr. Johnson, Sam moved that the House suspend the rules and agree to the Senate amendments. (consideration: CR H10367-10373, H10427-10428; text as House agrees to Senate amendments: CR H10367-10369) ResolvingDifferences H40140 2 House floor actions 2003-11-05 Senate Message on Senate action sent to the House. Floor 2003-11-04 Senate Measure amended in Senate after passage by Unanimous Consent. (consideration: CR S13945) Floor 2003-11-03 Senate Passed Senate with an amendment and an amendment to the Title by Unanimous Consent. Floor 2003-11-03 Passed/agreed to in Senate: Passed Senate with an amendment and an amendment to the Title by Unanimous Consent. Floor 17000 9 Library of Congress 2003-11-03 Senate Measure laid before Senate. (consideration: CR S13831-13833) Floor 2003-10-30 Senate Received in the Senate, read twice. IntroReferral 2003-10-29 17:40:30 Motion to reconsider laid on the table Agreed to without objection. Floor H38310 2 House floor actions 2003-10-29 17:40:29 On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 413 - 0 (Roll no. 578). (text: CR H10058) Floor H37300 2 House floor actions 578 https://clerk.house.gov/evs/2003/roll578.xml House 108 2003-10-29T22:40:29Z 1 2003-10-29 17:40:29 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): 413 - 0 (Roll no. 578).(text: CR H10058) Floor 8000 9 Library of Congress 578 https://clerk.house.gov/evs/2003/roll578.xml House 108 2003-10-29T22:40:29Z 1 2003-10-29 17:33:16 Considered as unfinished business. (consideration: CR H10081) Floor H30000 2 House floor actions 2003-10-29 14:16:24 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 2003-10-29 13:54:50 DEBATE - The House proceeded with forty minutes of debate on H.R. 3365. Floor H8D000 2 House floor actions 2003-10-29 13:54:48 Considered under suspension of the rules. (consideration: CR H10058-10062) Floor H30000 2 House floor actions 2003-10-29 13:54:23 Mr. Johnson, Sam moved to suspend the rules and pass the bill. Floor H30300 2 House floor actions 2003-10-21 Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hsas00 Armed Services Committee 2003-10-21 Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100-A 9 Library of Congress 2003-10-21 Referred to the Committee on Ways and Means, and in addition to the Committee on Armed Services, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2003-10-21 Introduced in House IntroReferral Intro-H 9 Library of Congress 2003-10-21 Introduced in House IntroReferral 1000 9 Library of Congress R000574 Rep. Renzi, Rick [R-AZ-1] Rick Renzi R AZ 1 N D000217 Rep. DeLay, Tom [R-TX-22] TOM DELAY R TX 22 2003-10-21 True J000255 Rep. Jones, Walter B., Jr. [R-NC-3] WALTER JONES R NC B. 3 2003-10-21 True M000312 Rep. McGovern, James P. [D-MA-3] JAMES MCGOVERN D MA P. 3 2003-10-28 False G000549 Rep. Gerlach, Jim [R-PA-6] Jim Gerlach R PA 6 2003-10-28 False R000575 Rep. Rogers, Mike D. [R-AL-3] Mike Rogers R AL 3 2003-10-28 False H001029 Rep. Hayes, Robin [R-NC-8] ROBIN HAYES R NC 8 2003-10-28 False T000074 Rep. Taylor, Gene [D-MS-4] GENE TAYLOR D MS 4 2003-10-28 False M000485 Rep. McIntyre, Mike [D-NC-7] MIKE MCINTYRE D NC 7 2003-10-28 False S000522 Rep. Smith, Christopher H. [R-NJ-4] CHRISTOPHER SMITH R NJ H. 4 2003-10-28 False K000180 Rep. Kilpatrick, Carolyn C. [D-MI-13] CAROLYN KILPATRICK D MI CHEEKS 13 2003-10-28 False M001152 Rep. Musgrave, Marilyn N. [R-CO-4] Marilyn Musgrave R CO N. 4 2003-10-28 False G000546 Rep. Graves, Sam [R-MO-6] SAM GRAVES R MO 6 2003-10-28 False B001248 Rep. Burgess, Michael C. [R-TX-26] Michael Burgess R TX C. 26 2003-10-28 False T000459 Rep. Terry, Lee [R-NE-2] LEE TERRY R NE 2 2003-10-28 False T000067 Rep. Taylor, Charles H. [R-NC-11] CHARLES TAYLOR R NC H. 11 2003-10-28 False T000458 Rep. Tancredo, Thomas G. [R-CO-6] THOMAS TANCREDO R CO G. 6 2003-10-28 False B000403 Rep. Bereuter, Doug [R-NE-1] DOUGLAS BEREUTER R NE K. 1 2003-10-28 False R000170 Rep. Reyes, Silvestre [D-TX-16] SILVESTRE REYES D TX 16 2003-10-28 False H000324 Rep. Hastings, Alcee L. [D-FL-23] ALCEE HASTINGS D FL L. 23 2003-10-28 False R000573 Rep. Ross, Mike [D-AR-4] MIKE ROSS D AR 4 2003-10-28 False W000795 Rep. Wilson, Joe [R-SC-2] Joe Wilson R SC 2 2003-10-28 False S001144 Rep. Shays, Christopher [R-CT-4] CHRISTOPHER SHAYS R CT 4 2003-10-28 False C001055 Rep. Case, Ed [D-HI-2] Ed Case D HI 2 2003-10-28 False P000523 Rep. Price, David E. [D-NC-4] DAVID PRICE D NC E. 4 2003-10-28 False W000187 Rep. Waters, Maxine [D-CA-35] MAXINE WATERS D CA 35 2003-10-28 False A000361 Rep. Alexander, Rodney [D-LA-5] Rodney Alexander D LA 5 2003-10-28 False H001031 Rep. Hoeffel, Joseph M. [D-PA-13] JOSEPH HOEFFEL D PA M. 13 2003-10-28 False S000672 Rep. Snyder, Vic [D-AR-2] VICTOR SNYDER D AR F. 2 2003-10-28 False C000754 Rep. Cooper, Jim [D-TN-5] JAMES COOPER D TN H. 5 2003-10-28 False P000422 Rep. Pomeroy, Earl [D-ND-At Large] EARL POMEROY D ND 0 2003-10-28 False K000306 Rep. Kolbe, Jim [R-AZ-8] JIM KOLBE R AZ 8 2003-10-28 False H000762 Rep. Hooley, Darlene [D-OR-5] DARLENE HOOLEY D OR 5 2003-10-28 False B000208 Rep. Bartlett, Roscoe G. [R-MD-6] ROSCOE BARTLETT R MD G. 6 2003-10-28 False M001142 Rep. Matheson, Jim [D-UT-2] JIM MATHESON D UT 2 2003-10-28 False B001247 Rep. Brown-Waite, Ginny [R-FL-5] Ginny Brown-Waite R FL 5 2003-10-28 False H001035 Rep. Harris, Katherine [R-FL-13] Katherine Harris R FL 13 2003-10-28 False K000113 Rep. Kennedy, Patrick J. [D-RI-1] PATRICK KENNEDY D RI J. 1 2003-10-28 False F000262 Rep. Ford, Harold E., Jr. [D-TN-9] HAROLD FORD D TN E. 9 2003-10-28 False G000536 Rep. Gutknecht, Gil [R-MN-1] GIL GUTKNECHT R MN 1 2003-10-28 False F000447 Rep. Feeney, Tom [R-FL-24] Tom Feeney R FL 24 2003-10-28 False E000226 Rep. Etheridge, Bob [D-NC-2] BOB ETHERIDGE D NC 2 2003-10-28 False G000152 Rep. Gibbons, Jim [R-NV-2] JIM GIBBONS R NV 2 2003-10-28 False M001147 Rep. McCotter, Thaddeus G. [R-MI-11] Thaddeus McCotter R MI G. 11 2003-10-28 False K000363 Rep. Kline, John [R-MN-2] John Kline R MN 2 2003-10-29 False B000490 Rep. Bishop, Sanford D., Jr. [D-GA-2] SANFORD BISHOP D GA D. 2 2003-10-29 False S001156 Rep. Sánchez, Linda T. [D-CA-39] Linda Sánchez D CA T. 39 2003-10-29 False S001004 Rep. Strickland, Ted [D-OH-6] TED STRICKLAND D OH 6 2003-10-29 False P000589 Rep. Porter, Jon C. [R-NV-3] Jon Porter R NV C. 3 2003-10-29 False 2003-11-19T06:00:00Z H.R. 3365, Military Familty Tax Relief Act of 2003 http://www.cbo.gov/publication/15049 <p>Direct spending and revenues effects estimate for the bill as cleared by the Congress on November 5, 2003, and signed into law on November 11, 2003</p> 2003-11-19T06:00:00Z H.R. 3365, Military Familty Tax Relief Act of 2003 https://www.cbo.gov/publication/15049 Direct spending and revenues effects estimate for the bill as cleared by the Congress on November 5, 2003, and signed into law on November 11, 2003 Public Law 108-121 Armed Forces and National Security Families Income tax Labor and Employment Military pensions Survivors' benefits Tax exclusion Armed Forces and National Security

00 2003-10-21 Introduced in House 2003-11-07T20:40:59Z Fallen Patriots Tax Relief Act - Doubles, from $6,000 to $12,000, the military death gratuity payment and amends the Internal Revenue Code to provide that the full payment shall be tax exempt.

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81 2003-10-29 Passed House without amendment 2003-11-07T20:48:46Z (This measure has not been amended since it was introduced. The summary of that version is repeated here.)

Fallen Patriots Tax Relief Act - Doubles, from $6,000 to $12,000, the military death gratuity payment and amends the Internal Revenue Code to provide that the full payment shall be tax exempt.

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35 2003-11-03 Passed Senate amended 2003-11-10T22:04:06Z Military Family Tax Relief Act of 2003 - 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) Doubles, from $6,000 to $12,000, the military death gratuity payment and amends the Internal Revenue Code to provide that the full payment shall be tax exempt.

(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: Revenue Provision - (Sec. 201) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend customs user fee authority until March 31, 2005.]]>

49 2003-11-11 Public Law 2003-11-26T14:03:03Z (This measure has not been amended since it was passed by the Senate on November 3, 2003. The summary of that version is repeated here.)

Military Family Tax Relief Act of 2003 - 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.

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

(Sec. 102) Doubles, from $6,000 to $12,000, the military death gratuity payment and amends the Internal Revenue Code to provide that the full payment shall be tax exempt.

(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. 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: Revenue Provision - (Sec. 201) Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend customs user fee authority until March 31, 2005.]]>

Military Family Tax Relief Act of 2003 Display Title Military Family Tax Relief Act of 2003 Official Title as Introduced To amend title 10, United States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased members of the Armed Forces and to exclude such gratuity from gross income. Introduced in House IH Short Titles as Passed Senate Military Family Tax Relief Act of 2003 S Senate Popular Titles Military Tax Benefits bill 9 Library of Congress Short Titles as Enacted Military Family Tax Relief Act of 2003 Short Titles as Passed House Fallen Patriots Tax Relief Act H House Official Titles as Amended by Senate An act to amend title 10, United States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased members of the Armed Forces and to exclude such gratuity from ross income, to provide additional tax relief for members of the Armed Forces and their families, and for other purposes. S Senate Short Titles as Introduced Fallen Patriots Tax Relief Act 2052 108 SAMDT To amend the title. 2022-02-08T17:28:45Z 2003-11-03 Amendment SA 2052 agreed to in Senate by Unanimous Consent. SA 2052 https://www.congress.gov/amendment/108th-congress/senate-amendment/2052 M000303 Sen. McCain, John [R-AZ] JOHN MCCAIN R AZ SIDNEY 2003-11-03T05:00:00Z 2003-11-03T05:00:00Z Senate 108 HR House H 3365 Military Family Tax Relief Act of 2003 2023-01-15T07:47:45Z 6 2003-11-03 0 Senate Amendment SA 2052 agreed to in Senate by Unanimous Consent. Floor 2003-11-03 0 Senate Amendment SA 2052 proposed by Senator McConnell for Senator McCain. (consideration: CR S13833) To amend the title. Floor 2003-11-03 Senate amendment proposed (on the floor): Amendment SA 2052 proposed by Senator McConnell for Senator McCain.(consideration: CR S13833) Floor 93000 9 Library of Congress 2003-11-03 Senate amendment agreed to: Amendment SA 2052 agreed to in Senate by Unanimous Consent. Floor 94000 9 Library of Congress 2003-11-03 Senate amendment submitted Floor 91000 9 Library of Congress 2051 108 SAMDT To amend the Internal Revenue Code of 1986 to provide tax relief for members of the Armed Forces and their families. 2022-02-08T17:28:45Z 2003-11-04 Amendment SA 2051, previously agreed to, was modified by Unanimous Consent. (consideration: CR S13945; text as modified: CR S13945) S13945 https://www.congress.gov/congressional-record/volume-149/senate-section/page/S13945 SA 2051 https://www.congress.gov/amendment/108th-congress/senate-amendment/2051 M000303 Sen. McCain, John [R-AZ] JOHN MCCAIN R AZ SIDNEY 2 2 B000243 Sen. Baucus, Max [D-MT] MAX BAUCUS D MT SIEBEN 2003-11-03 True G000386 Sen. Grassley, Chuck [R-IA] Charles Grassley R IA E. 2003-11-03 True 2003-11-03T05:00:00Z 2003-11-03T05:00:00Z Senate 108 HR House H 3365 Military Family Tax Relief Act of 2003 2023-01-15T07:47:45Z 7 2003-11-04 0 Senate Amendment SA 2051, previously agreed to, was modified by Unanimous Consent. (consideration: CR S13945; text as modified: CR S13945) Floor 2003-11-03 0 Senate Amendment SA 2051 as modified agreed to in Senate by Unanimous Consent. Floor 2003-11-03 0 Senate Amendment SA 2051 proposed by Senator McConnell for Senator McCain. (consideration: CR S13833) To amend the Internal Revenue Code of 1986 to provide tax relief for members of the Armed Forces and their families. Floor 2003-11-03 Senate amendment agreed to: Amendment SA 2051 as modified agreed to in Senate by Unanimous Consent. Floor 94000 9 Library of Congress 2003-11-03 Senate amendment proposed (on the floor): Amendment SA 2051 proposed by Senator McConnell for Senator McCain.(consideration: CR S13833) Floor 93000 9 Library of Congress 2003-11-03 Senate amendment submitted Floor 91000 9 Library of Congress Enrolled Bill Engrossed Amendment Senate 2003-11-03T05:00:00Z Received in Senate 2003-10-30T05:00:00Z Engrossed in House 2003-10-29T05:00:00Z Introduced in House 2003-10-21T04:00:00Z 2003-11-12T04:59:59Z https://www.govinfo.gov/content/pkg/PLAW-108publ121/xml/PLAW-108publ121.xml Public Law 2003-11-11 Became Public Law No: 108-121. 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.