[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2837 Introduced in House (IH)]

  1st Session
                                H. R. 2837

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 tax benefits in the same manner as if such services were 
                      performed in a combat zone.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 22, 1995

Mrs. Schroeder 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 for the 
peacekeeping effort in the Republic of Bosnia and Herzegovina shall be 
 entitled to 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 
              OPERATION JOINT ENDEAVOR.

    (a) General Rule.--Any individual who performs Operation Joint 
Endeavor services shall be entitled to all benefits under 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.
    (b) Operation Joint Endeavor Services.--For purposes of this 
section, the term ``Operation Joint Endeavor services'' means any 
services in the Armed Forces of the United States if--
            (1) such services are performed in the Republic of Bosnia 
        and Herzegovina or the Republic of Croatia, and
            (2) such services are performed during the period beginning 
        on December 4, 1995, and ending on the date designated by the 
        President by Executive order as the date on which substantial 
        involvement in peacekeeping efforts in the Republic of Bosnia 
        and Herzegovina by United States Armed Forces has terminated.
For purposes of applying section 7508 of such Code, services in support 
of Operation Joint Endeavor services shall be treated as Operation 
Joint Endeavor services.
    (c) Effective Date.--The provisions of this section shall apply to 
periods beginning on or after December 4, 1995.
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