3.0.0 5924 2023-01-11T13:33:18Z 2023-01-11T13:33:18Z House HR 2016-07-21 114 [Congressional Record Volume 162, Number 118 (Thursday, July 21, 2016)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. McCAUL:H.R. 5924.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, Clause 1: The Congress shall havePower To lay and collect Taxes; and Clause 14: To make Rulesfor the Government and Regulation of the land and navalForces.[Page H5030]]]> hswm00 Ways and Means Committee House Standing Referred to 2016-07-21T13:00:45Z A bill to provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone. 114 3272 S 2016-07-14 Read twice and referred to the Committee on Finance. Identical bill CRS 2016-07-21 Referred to the House Committee on Ways and Means. IntroReferral H11100 2 House floor actions hswm00 Ways and Means Committee 2016-07-21 Introduced in House IntroReferral Intro-H 9 Library of Congress 2016-07-21 Introduced in House IntroReferral 1000 9 Library of Congress M001157 Rep. McCaul, Michael T. [R-TX-10] Michael McCaul R TX T. 10 N Taxation Egypt Employment taxes Income tax exclusion Marriage and family status Middle East Military operations and strategy Military personnel and dependents Sales and excise taxes Tax administration and collection, taxpayers Telephone and wireless communication Transfer and inheritance taxes Wages and earnings Taxation 00 2016-07-21 Introduced in House 2016-08-15T12:24:26Z This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions.

A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger.

The requirement applies to specified tax provisions relating to:

  • the special rule where a deceased spouse was in missing status;
  • the exclusion from gross income of certain combat pay of members of the Armed Forces;
  • income taxes of members of the Armed Forces on death;
  • combat zone-related deaths of members of the Armed Forces;
  • the definition of wages relating to combat pay for members of the Armed Forces;
  • the taxation of phone service originating from a combat zone from members of the Armed Forces;
  • joint tax returns where an individual is in missing status; and
  • additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.
]]> To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone. Display Title To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone. Official Title as Introduced To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone. Introduced in House 2016-07-21T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-114hr5924ih/xml/BILLS-114hr5924ih.xml 2016-07-21 Referred to the House Committee on Ways and Means. 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.