[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3601 Introduced in House (IH)]







107th CONGRESS
  1st Session
                                H. R. 3601

To amend the Internal Revenue Code of 1986 to exclude from gross income 
   certain terrorist attack zone compensation of civilian uniformed 
                               personnel.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           December 20, 2001

  Mr. Tiahrt 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 exclude from gross income 
   certain terrorist attack zone compensation of civilian uniformed 
                               personnel.

    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 ``Terrorist Response Tax Exemption 
Act''.

SEC. 2. EXCLUSION OF CERTAIN TERRORIST ATTACK ZONE COMPENSATION OF 
              CIVILIAN UNIFORMED PERSONNEL.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 (relating to items specifically excluded 
from gross income) is amended by inserting after section 112 the 
following new section:

``SEC. 112A. CERTAIN TERRORIST ATTACK ZONE COMPENSATION OF CIVILIAN 
              UNIFORMED PERSONNEL.

    ``(a) In General.--Gross income does not include compensation 
received by a civilian uniformed employee for any month during any part 
of which such employee provides security, safety, fire management, or 
medical services in a terrorist attack zone.
    ``(b) Definitions.--For purposes of this section--
            ``(1) Civilian uniformed employee.--The term `civilian 
        uniformed employee' means any nonmilitary individual employed 
        by a Federal, State, or local government (or any agency or 
        instrumentality thereof) for the purpose of maintaining public 
        order, establishing and maintaining public safety, or 
        responding to medical emergencies.
            ``(2) Terrorist attack zone.--The term `terrorist attack 
        zone' means any area designated by the President or any 
        applicable State or local authority (as determined by the 
        Secretary) to be an area in which occurred a violent act or 
        acts which--
                    ``(A) were dangerous to human life and a violation 
                of the criminal laws of the United States or of any 
                State, and
                    ``(B) would appear to be intended to intimidate or 
                coerce a civilian population, influence the policy of a 
                government by intimidation, or affect the conduct of a 
                government by assassination or kidnapping.
            ``(3) Compensation.--The term `compensation' does not 
        include pensions and retirement pay.
    ``(c) Special Rule for Capitol Police.--In the case of an officer 
or member of the United States Capitol Police force, gross income does 
not include compensation received by the officer or member while 
performing duties in United States Capitol Buildings or on United 
States Capitol Grounds during--
            ``(1) the period beginning on September 11, 2001, and 
        ending on the date when the highest state of alert of the 
        United States Capitol Police in response to the terrorist 
        attacks of September 11, 2001, ends, as determined by the 
        Capitol Police Board,
            ``(2) any other period after the period described in 
        paragraph (1) in which the United States Capitol Police are in 
        the highest state of alert in response to a terrorist attack, 
        as determined by the Capitol Police Board.''.
    (b) Conforming Amendments.--
            (1) Section 3401(a)(1) of the Internal Revenue Code of 1986 
        is amended by inserting ``or section 112A (relating to certain 
        terrorist attack zone compensation of civilian uniformed 
        personnel)'' after ``United States)''.
            (2) The table of sections for part III of subchapter B of 
        chapter 1 of such Code is amended by inserting after the item 
        relating to section 112 the following new item:

                              ``Sec. 112A. Certain terrorist attack 
                                        zone compensation of civilian 
                                        uniformed personnel.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending on or after September 11, 2001.
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