[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2778 Reported in House (RH)]
Union Calendar No. 225
104th CONGRESS
2d Session
H. R. 2778
[Report No. 104-465]
_______________________________________________________________________
A BILL
To provide that members of the Armed Forces performing services for the
peacekeeping effort in the Republic of Bosnia and Herzegovina shall be
entitled to certain tax benefits in the same manner as if such services
were performed in a combat zone.
_______________________________________________________________________
February 29, 1996
Reported with amendments, committed to the Committee of the Whole House
on the State of the Union, and ordered to be printed
Union Calendar No. 225
104th CONGRESS
2d Session
H. R. 2778
[Report No. 104-465]
To provide that members of the Armed Forces performing services for the
peacekeeping effort in the Republic of Bosnia and Herzegovina shall be
entitled to certain tax benefits in the same manner as if such services
were performed in a combat zone.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
December 14, 1995
Mr. Bunning of Kentucky introduced the following bill; which was
referred to the Committee on Ways and Means
February 29, 1996
Additional sponsors: Mr. DeLay, Mr. Boehner, Ms. Molinari, Mr. Crane,
Mrs. Johnson of Connecticut, Mr. Houghton, Mr. Herger, Mr. McCrery, Mr.
Hancock, Mr. Camp, Mr. Sam Johnson of Texas, Ms. Dunn of Washington,
Mr. Collins of Georgia, Mr. Portman, Mr. Laughlin, Mr. English of
Pennsylvania, Mr. Ensign, Mr. Dornan, Mr. Spence, Mr. Gilman, Mr.
Stump, Mr. Goodling, Mr. Ballenger, Mr. Cunningham, Mr. Burton of
Indiana, Mr. Buyer, Mr. Schiff, Mr. Baker of California, Mr. Stearns,
Mr. Bilirakis, Mr. Rohrabacher, Mr. Lewis of Kentucky, Mr. Whitfield,
Mr. Hefley, Mr. Upton, Mr. Hostettler, Mr. King, Mr. Metcalf, Mr.
Duncan, Mr. Boucher, Mr. Wolf, Mr. Traficant, Mrs. Meek of Florida, Mr.
Rogers, Mr. Ewing, Mrs. Meyers of Kansas, Mr. Gene Green of Texas, Mr.
Souder, Mrs. Kelly, Mr. Hutchinson, Mr. Underwood, Mr. Kleczka, Mr.
Tate, Mr. Calvert, Mr. Watts of Oklahoma, Mr. Kolbe, Mr. Doolittle, Mr.
Hayes, Mr. Jacobs, Mr. Peterson of Florida, Mr. Ney, Mr. Taylor of
North Carolina, Mr. LaHood, Mr. Lewis of California, Mr. Johnson of
South Dakota, Mr. Hyde, Mr. McHugh, Mr. Livingston, Mr. Coburn, Mr.
Canady of Florida, Mr. Frost, Mr. Riggs, Mr. Ganske, Mr. Ackerman, Mr.
Jones, Mr. Horn, Mr. Weller, Mr. Fox of Pennsylvania, Mr. Baesler, Mr.
Norwood, Mr. McCollum, Mr. Funderburk, Mr. Faleomavaega, Mr. Boehlert,
Mr. Montgomery, Mr. Condit, Mr. McNulty, Mr. Chabot, Mr. Clement, Mr.
Burr, Mr. Hayworth, Mr. Bunn of Oregon, Mr. Nethercutt, Mr. Weldon of
Florida, Ms. DeLauro, Mr. Hastings of Florida, Mr. Stupak, Mr. Martini,
Mr. Bateman, Mr. McIntosh, Mr. McKeon, Mr. Jefferson, Mr. Petri, Mr.
Weldon of Pennsylvania, Mr. Gallegly, Mr. Smith of Texas, Mr. Shays,
Mr. Goss, Mr. Skelton, Mr. Chrysler, Mr. Baker of Louisiana, Mr. Inglis
of South Carolina, Mr. Cardin, Mr. Pastor, Mr. Manzullo, Mr. McHale,
Mr. Leach, Mr. Wicker, Mr. Chambliss, Mr. Scarborough, Mr. Thomas, and
Mr. Frelinghuysen
February 29, 1996
Reported with amendments, committed to the Committee of the Whole House
on the State of the Union, and ordered to be printed
[Strike out all after the enacting clause and insert the part printed
in italic]
[For text of introduced bill, see copy of bill as introduced on
December 14, 1995]
_______________________________________________________________________
A BILL
To provide that members of the Armed Forces performing services for the
peacekeeping effort in the Republic of Bosnia and Herzegovina 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 CERTAIN INDIVIDUALS PERFORMING SERVICES IN
CERTAIN HAZARDOUS DUTY AREAS.
(a) General Rule.--For purposes of the following provisions of the
Internal Revenue Code of 1986, a qualified hazardous duty area shall be
treated in the same manner as if it were a combat zone (as determined
under section 112 of such Code):
(1) Section 2(a)(3) (relating to special rule where
deceased spouse was in missing status).
(2) Section 112 (relating to the exclusion of certain
combat pay of members of the Armed Forces).
(3) Section 692 (relating to income taxes of members of
Armed Forces on death).
(4) Section 2201 (relating to members of the Armed Forces
dying in combat zone or by reason of combat-zone-incurred
wounds, etc.).
(5) Section 3401(a)(1) (defining wages relating to combat
pay for members of the Armed Forces).
(6) Section 4253(d) (relating to the taxation of phone
service originating from a combat zone from members of the
Armed Forces).
(7) Section 6013(f)(1) (relating to joint return where
individual is in missing status).
(8) Section 7508 (relating to time for performing certain
acts postponed by reason of service in combat zone).
(b) Qualified Hazardous Duty Area.--For purposes of this section,
the term ``qualified hazardous duty area'' means Bosnia and
Herzegovina, Croatia, or Macedonia, if as of the date of the enactment
of this section any member of the Armed Forces of the United States is
entitled to special pay under section 310 of title 37, United States
Code (relating to special pay; duty subject to hostile fire or imminent
danger) for services performed in such country. Such term includes any
such country only during the period such entitlement is in effect.
Solely for purposes of applying section 7508 of the Internal Revenue
Code of 1986, in the case of an individual who is performing services
as part of Operation Joint Endeavor outside the United States while
deployed away from such individual's permanent duty station, the term
``qualified hazardous duty area'' includes, during the period for which
such entitlement is in effect, any area in which such services are
performed.
(c) Exclusion of Combat Pay From Withholding Limited to Amount
Excludable From Gross Income.--Paragraph (1) of section 3401(a) of the
Internal Revenue Code of 1986 (defining wages) is amended by inserting
before the semicolon the following: ``to the extent remuneration for
such service is excludable from gross income under such section''.
(d) Increase in Combat Pay Exclusion for Officers to Highest Amount
Applicable to Enlisted Personnel.--
(1) In general.--Subsection (b) of section 112 of such Code
(relating to commissioned officers) is amended by striking
``$500'' and inserting ``the maximum enlisted amount''.
(2) Maximum enlisted amount.--Subsection (c) of section 112
of such Code (relating to definitions) is amended by adding at
the end the following new paragraph:
``(5) The term `maximum enlisted amount' means, for any
month, the sum of--
``(A) the highest rate of basic pay payable for
such month to any enlisted member of the Armed Forces
of the United States at the highest pay grade
applicable to enlisted members, and
``(B) in the case of an officer entitled to special
pay under section 310 of title 37, United States Code,
for such month, the amount of such special pay payable
to such officer for such month.''.
(e) Effective Date.--
(1) In general.--Except as provided in paragraph (2), the
provisions of and amendments made by this section shall take
effect on November 21, 1995.
(2) Withholding.--Subsection (a)(5) and the amendment made
by subsection (c) shall apply to remuneration paid after the
date of the enactment of this Act.
SEC. 2. EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.
Subsection (c) of section 10511 of the Revenue Act of 1987 is
amended by striking ``October 1, 2000'' and by inserting ``October 1,
2003''.
Amend the title so as to read: ``A bill to provide that members of
the Armed Forces performing services for the peacekeeping efforts in
Bosnia and Herzegovina, Croatia, and Macedonia shall be entitled to tax
benefits in the same manner as if such services were performed in a
combat zone, and for other purposes.''.