[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1553 Introduced in Senate (IS)]







104th CONGRESS
  2d Session
                                S. 1553

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 SENATE OF THE UNITED STATES

                            February 1, 1996

  Mr. McCain introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 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 INDIVIDUALS PERFORMING SERVICES IN OPERATION 
              JOINT ENDEAVOR.

    (a) General Rule.--Any individual who performs Operation Joint 
Endeavor 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 the 
        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 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 area designated by 
        the President pursuant to this paragraph as the ``Operation 
        Joint Endeavor area'', 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 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 section shall apply to 
periods beginning on or after December 4, 1995.
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