[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4152 Introduced in House (IH)]







107th CONGRESS
  2d Session
                                H. R. 4152

To extend the tax benefits available with respect to services performed 
  in a combat zone to services performed in response to the terrorist 
        attacks against the United States on September 11, 2001.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 10, 2002

  Mr. Keller (for himself, Mr. Shaw, Mr. Foley, Mr. Rohrabacher, Mr. 
   Weldon of Florida, Mr. Dan Miller of Florida, Mr. Jeff Miller of 
   Florida, and Mr. Wexler) 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 response to the terrorist 
        attacks against the United States on September 11, 2001.

    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 ``Combat Pay for Combat Risk Act of 
2002''.

SEC. 2. AVAILABILITY OF CERTAIN TAX BENEFITS FOR SERVICES AS PART 
              RESPONSE TO TERRORIST ATTACKS ON SEPTEMBER 11, 2001.

    (a) General Rule.--In the case of a member of the Armed Forces of 
the United States who is entitled to special pay under section 310 of 
title 37, United States Code (relating to special pay: duty subject to 
hostile fire or imminent danger), for services performed as part of 
Operation Enduring Freedom (or any successor operation), such member 
shall be treated in the same manner as if such services were in a 
combat zone (as determined under section 112 of the Internal Revenue 
Code of 1986) for purposes of the following provisions 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) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), this 
        section shall take effect on January 1, 2002.
            (2) Withholding.--Subsection (a)(5) shall apply to 
        remuneration paid after the date of the enactment of this Act.
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