[Congressional Bills 103th Congress]
[From the U.S. Government Publishing Office]
[H.R. 736 Introduced in House (IH)]

103d CONGRESS
  1st Session
                                H. R. 736

To amend the Internal Revenue Code of 1986 to exclude from gross income 
the qualified military benefits received by retired military personnel 
    serving as administrators or instructors in the Junior Reserve 
                       Officers' Training Corps.


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                    IN THE HOUSE OF REPRESENTATIVES

                            February 2, 1993

Mr. Rahall (for himself, Mr. Montgomery, Mr. Gingrich, Mr. Solomon, Mr. 
 Parker, Mr. Schiff, Mr. Lewis of Florida, and Mr. Pickett) 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 exclude from gross income 
the qualified military benefits received by retired military personnel 
    serving as administrators or instructors in the Junior Reserve 
                       Officers' Training Corps.

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

SECTION 1. EXCLUSION FOR QUALIFIED MILITARY BENEFITS RECEIVED BY 
              RETIRED MILITARY PERSONNEL SERVING AS ADMINISTRATORS OR 
              INSTRUCTORS IN JUNIOR RESERVE OFFICERS' TRAINING CORPS.

    (a) In General.--Subsection (b) of section 134 of the Internal 
Revenue Code of 1986 (relating to exclusion for certain military 
benefits) is amended by adding at the end the following new paragraph:
            ``(4) Retired members serving as administrators or 
        instructors in junior reserve officers' training corps.--This 
        subsection shall be applied without regard to section 
        2031(d)(2) of title 10, United States Code.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this Act.

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