[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 494 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 494

To provide that members of the Armed Forces performing services in the 
 relief effort in Somalia shall be entitled to certain tax benefits in 
  the same manner as if such services were performed in a combat zone.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 20, 1993

    Mr. Reynolds (for himself, Mr. McHugh, Mr. Wheat, Mr. Baker of 
  Louisiana, Mr. Owens, and Mr. Montgomery) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To provide that members of the Armed Forces performing services in the 
 relief effort in Somalia shall be entitled to certain tax benefits in 
  the same manner as if such services were performed in a combat zone.

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

SECTION 1. TREATMENT OF INDIVIDUALS PERFORMING SERVICES IN OPERATION 
              RESTORE HOPE.

    (a) General Rule.--Any individual who performs Operation Restore 
Hope services shall be entitled to the benefits of the following 
provisions of the Internal Revenue Code of 1986 in the same manner as 
if such services were performed in an area designated by the President 
of the United States by Executive order as a ``combat zone'' for 
purposes of section 112 of such Code:
            (1) Section 112 (relating to exclusion of combat pay).
            (2) Section 692 (relating to income taxes of members of 
        Armed Forces on death).
            (3) Section 2201 (relating to members of the Armed Forces 
        dying in combat zone or by reason of combat-zone incurred 
        wounds).
            (4) Section 7508 (relating to time for performing certain 
        acts postponed by reason of service in combat zone).
    (b) Operation Restore Hope Services.--For purposes of this section, 
the term ``Operation Restore Hope services'' means any services in the 
Armed Forces of the United States if--
            (1) such services are performed in the area designated by 
        the President pursuant to this paragraph as the ``Operation 
        Restore Hope area'', and
            (2) such services are performed during the period beginning 
        on December 3, 1992, and ending on the date designated by the 
        President by Executive order as the date on which substantial 
        involvement in relief efforts in Somalia by United States Armed 
        Forces has terminated.
For purposes of subsection (a)(4), services in support of the Armed 
Forces of the United States shall be treated in the same manner as 
services in such Armed Forces.
    (c) Effective Date.--The provisions of this subsection shall apply 
to periods beginning on or after December 3, 1992.

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