[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1055 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1055

 To amend the Internal Revenue Code of 1986 to allow a $500 refundable 
    credit to certain low-income members of the uniformed services.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 10, 1999

 Mr. Jones of North Carolina (for himself, Mr. Jenkins, Mr. Shows, Mr. 
 Underwood, and Mrs. Myrick) 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 allow a $500 refundable 
    credit to certain low-income members of the uniformed services.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Family Food Stamp Tax 
Credit Act of 1999''.

SEC. 2. REFUNDABLE CREDIT FOR CERTAIN LOW-INCOME ENLISTED MEMBERS OF 
              THE UNIFORMED SERVICES.

    (a) In General.--Subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 (relating to refundable credits) 
is amended by redesignating section 35 as section 36 and by inserting 
after section 34 the following new section:

``SEC. 35. CREDIT FOR CERTAIN LOW-INCOME ENLISTED MEMBERS OF THE 
              UNIFORMED SERVICES.

    ``(a) Allowance of Credit.--In the case of an individual, there 
shall be allowed as a credit against the tax imposed by this subtitle 
for the taxable year an amount equal to \1/12\ of $500 for each month 
of the taxable year that such individual is an eligible individual.
    ``(b) Eligible Individual.--
            ``(1) General rule.--For purposes of this section, the term 
        `eligible individual' means any individual who is an enlisted 
        member of the uniformed services whose income, together with 
        the income of the member's spouse (if any), is within the 
        highest income standard of eligibility, as then in effect under 
        section 5(c) of the Food Stamp Act of 1977 and without regard 
        to paragraph (1) of such section, for participation in the food 
        stamp program (as defined in section 3 of such Act).
            ``(2) Exclusion of certain income.--In determining whether 
        a member of the uniformed services meets the eligibility 
        criteria under paragraph (1), the Secretary concerned shall not 
        take into consideration--
                    ``(A) the amount of the credit against tax allowed 
                under this section; and
                    ``(B) any allowance payable under section 403 or 
                404a of title 37, United States Code.
    ``(c) Effect of Joint Return.--In the case of a joint return, no 
more than 1 individual shall be treated as an eligible individual.
    ``(d) Notice of Eligibility.--The Secretary concerned shall, not 
later than January 31 of each calendar year, provide a written 
statement to each individual who such Secretary determines is an 
eligible individual for any month of the preceding calendar year. Such 
notice shall specify the number of months of the preceding calendar 
year that such individual was, as determined by such Secretary, an 
eligible individual.
    ``(e) Definitions.--For purposes of this section, the terms 
`uniformed services' and `Secretary concerned' have the respective 
meanings given to such terms by section 101 of title 37, United States 
Code.''.
    (b) Conforming Amendments.--
            (1) Paragraph (2) of section 1324(b) of title 31, United 
        States Code, is amended by inserting before the period ``, or 
        from section 35 of such Code''.
            (2) The table of sections for subpart C of part IV of 
        subchapter A of chapter 1 of such Code is amended by striking 
        the last item and inserting the following new items:

                              ``Sec. 35. Credit for certain low-income 
                                        enlisted members of the 
                                        uniformed services.
                              ``Sec. 36. Overpayments of tax.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 1999.
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