[Congressional Bills 105th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3882 Introduced in House (IH)]







105th CONGRESS
  2d Session
                                H. R. 3882

To amend the Internal Revenue Code of 1986 to provide that a member of 
   the Armed Forces of the United States shall be treated as using a 
           principal residence while on extended active duty.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 14, 1998

  Mr. Jones 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 provide that a member of 
   the Armed Forces of the United States shall be treated as using a 
           principal residence while on extended active duty.

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

SECTION 1. MEMBERS OF THE ARMED SERVICES TREATED AS USING PRINCIPAL 
              RESIDENCE WHILE SERVING ON EXTENDED ACTIVE DUTY.

    (a) In General.--Subsection (d) of section 121 of the Internal 
Revenue Code (relating to special rules) is amended by adding at the 
end the following new paragraph:
            ``(9) Determination of use during periods of active duty 
        with armed forces.--
                    ``(A) In general.--A taxpayer shall be treated as 
                using property as a principal residence during any 
                period the taxpayer (or the taxpayer's spouse) is 
                serving on extended active duty with the Armed Forces 
                of the United States, but only if the taxpayer used the 
                property as a principal residence for any period before 
                the period of extended active duty.
                    ``(B) Extended active duty.--For purposes of this 
                paragraph, the term `extended active duty' means any 
                period of active duty pursuant to a call or order to 
                such duty for a period in excess of 90 days or for an 
                indefinite period.''.
    (b) Effective Date.--The amendment made by subsection (a) shall 
apply to sales or exchanges after May 6, 1997.
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