<?xml version="1.0" encoding="UTF-8"?><BillSummaries>
<item congress="114" measure-type="s" measure-number="2712" measure-id="id114s2712" originChamber="SENATE" orig-publish-date="2016-03-17" update-date="2016-03-30">
<title>Combat-Injured Veterans Tax Fairness Act of 2016</title>
<summary summary-id="id114s2712v00" currentChamber="SENATE" update-date="2016-03-30">
<action-date>2016-03-17</action-date>
<action-desc>Introduced in Senate</action-desc>
<summary-text><![CDATA[<p><strong>Combat-Injured Veterans Tax Fairness Act of 2016</strong></p> <p>This bill directs the Department of Defense (DOD) to identify: </p> <ul> <li>certain severance payments to veterans with combat-related injuries paid after January 17, 1991, from which DOD withheld amounts for tax purposes, and </li> <li>the individuals to whom such severance payments were made. </li> </ul> <p>DOD shall provide each such veteran with: </p> <ul> <li>notice of the amount of improperly withheld severance payments, and </li> <li> instructions for filing amended tax returns to recover such amount.</li> </ul> <p>The period for filing a related claim with the Internal Revenue Service for a credit or refund is extended beyond the three-year limitation to the date that is one year after DOD provides the veteran with the information required by this Act.</p> <p>DOD shall ensure that amounts are not withheld for tax purposes from DOD severance payments to individuals when such payments are not considered gross income.</p>]]></summary-text>
</summary>
</item>
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<dc:language>EN</dc:language>
<dc:rights>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.</dc:rights>
<dc:contributor>Congressional Research Service, Library of Congress</dc:contributor>
<dc:description>This file contains bill summaries 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.</dc:description>
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</BillSummaries>
