[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2879 Introduced in House (IH)]







104th CONGRESS
  2d Session
                                H. R. 2879

 To provide that individuals 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

                            January 25, 1996

Mr. Gibbons (for himself, Mr. Rangel, Mr. Stark, Mr. Jacobs, Mr. Ford, 
   Mr. Matsui, Mrs. Kennelly, Mr. Coyne, Mr. Levin, Mr. Cardin, Mr. 
 McDermott, Mr. Kleczka, Mr. Lewis of Georgia, Mr. Payne of Virginia, 
 Mr. Neal of Massachusetts, and Mr. McNulty) introduced the following 
      bill; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To provide that individuals 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 INDIVIDUALS PERFORMING SERVICES IN THE JOINT 
              ENDEAVOR AREA OF OPERATIONS.

    (a) General Rule.--Any individual who performs Joint Endeavor 
services (and the spouse of such individual) 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 the exclusion of certain 
        combat pay of members of the Armed Forces).
            (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, etc.).
            (4) Section 7508 (relating to time for performing certain 
        acts postponed by reason of service in combat zone).
            (5) Section 3401(a)(1) (defining wages relating to combat 
        pay for members of the Armed Forces).
            (6) Section 2(a)(3) (relating to special rule where 
        deceased spouse was in missing status).
            (7) Section 6013(f)(1) (relating to joint return where 
        individual is in missing status).
            (8) Section 4253(d) (relating to the taxation of phone 
        service originating from a combat zone from members of the 
        Armed Forces).
    (b) Joint Endeavor Services.--For purposes of this section, the 
term ``Joint Endeavor services'' means any services in the Armed Forces 
of the United States or in support of such Armed Forces if--
            (1) such services are performed in the area designated by 
        the President pursuant to this paragraph as the ``Joint 
        Endeavor Area of Operations'', and
            (2) such services are performed during the period beginning 
        on the date designated by the President by Executive order as 
        the commencement of the Joint Endeavor Area of Operations and 
        ending on the date designated by the President by Executive 
        order as the termination of such operations.
    (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) Effective Date.--The provisions of, and amendment made by, this 
section shall take effect on November 21, 1995.
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