[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2066 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 2066

To extend the tax benefits available with respect to services performed 
  in a combat zone to services performed in the Sinai as part of the 
        Multinational Force and Observers of the United Nations.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 5, 2001

 Mr. Tanner (for himself and Mr. Blunt) introduced the following bill; 
         which was referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To extend the tax benefits available with respect to services performed 
  in a combat zone to services performed in the Sinai as part of the 
        Multinational Force and Observers of the United Nations.

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

SECTION 1. AVAILABILITY OF CERTAIN TAX BENEFITS FOR SERVICES AS PART OF 
              UNITED NATIONS TRUCE SUPERVISION ORGANIZATION.

    (a) General Rule.--For purposes of the following provisions of the 
Internal Revenue Code of 1986, a qualified hazardous duty area shall be 
treated in the same manner as if it were a combat zone (as determined 
under section 112 of such Code):
            (1) Section 2(a)(3) (relating to special rule where 
        deceased spouse was in missing status).
            (2) Section 112 (relating to the exclusion of certain 
        combat pay of members of the Armed Forces).
            (3) Section 692 (relating to income taxes of members of 
        Armed Forces on death).
            (4) Section 2201 (relating to members of the Armed Forces 
        dying in combat zone or by reason of combat-zone-incurred 
        wounds, etc.).
            (5) Section 3401(a)(1) (defining wages relating to combat 
        pay for members of the Armed Forces).
            (6) Section 4253(d) (relating to the taxation of phone 
        service originating from a combat zone from members of the 
        Armed Forces).
            (7) Section 6013(f)(1) (relating to joint return where 
        individual is in missing status).
            (8) Section 7508 (relating to time for performing certain 
        acts postponed by reason of service in combat zone).
    (b) Qualified Hazardous Duty Area.--For purposes of this section, 
the term ``qualified hazardous duty area'' means any area of the Sinai 
during the period (which includes the date of the enactment of this 
Act) that any member of the Armed Forces of the United States is 
serving with the Multinational Force and Observers of the United 
Nations.
    (c) Effective Date.--This section shall take effect on the date of 
the enactment of this Act.
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