[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 479 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 479

  To amend the Internal Revenue Code of 1986 to provide that military 
 personnel stationed outside the United States are no longer excluded 
         from the earned income credit, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 6, 1993

 Mr. Slattery introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to provide that military 
 personnel stationed outside the United States are no longer excluded 
         from the earned income credit, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MILITARY PERSONNEL STATIONED OUTSIDE THE UNITED STATES NO 
              LONGER EXCLUDED FROM EARNED INCOME CREDIT, ETC.

    (a) In General.--Subparagraph (E) of section 32(c)(3) of the 
Internal Revenue Code of 1986 (defining qualified child) is amended by 
adding at the end thereof the following new sentence: ``The preceding 
sentence shall not apply during any period during which the taxpayer is 
stationed outside the United States while serving on extended active 
duty (as defined in section 1034(h)(3)) with the Armed Forces of the 
United States.''
    (b) Reporting of Military Earned Income.--Subsection (a) of section 
6051 of such Code (relating to receipts for employees) is amended by 
striking ``and'' at the end of paragraph (8), by striking the period at 
the end of paragraph (9) and by inserting ``, and'', and by inserting 
after paragraph (9) the following new paragraph:
            ``(10) in the case of an employee who is a member of the 
        Armed Forces of the United States, such employee's earned 
        income as determined for purposes of section 32 (relating to 
        earned income credit).''
    (c) Advance Payment of Earned Income Credit Based on Military 
Earned Income.--Paragraph (1) of section 3507(c) of such Code (defining 
earned income advance amount) is amended by adding at the end thereof 
the following new sentence: ``In the case of an employee who is a 
member of the Armed Forces of the United States, the earned income 
advance amount shall be determined by taking into account such 
employee's earned income as determined for purposes of section 32.''
    (d) Effective Dates.--
            (1) Subsection (a).--The amendment made by subsection (a) 
        shall apply to taxable years beginning after December 31, 1993.
            (2) Subsections (b) and (c).--The amendments made by 
        subsections (b) and (c) shall apply to remuneration paid after 
        December 31, 1993.

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