[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 2807 Introduced in Senate (IS)]







107th CONGRESS
  2d Session
                                S. 2807

To amend the Internal Revenue Code of 1986 to clarify the treatment of 
   dependent care assistance programs sponsored by the Department of 
     Defense for members of the Armed Forces of the United States.


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                   IN THE SENATE OF THE UNITED STATES

                             July 26, 2002

 Ms. Landrieu introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to clarify the treatment of 
   dependent care assistance programs sponsored by the Department of 
     Defense for members of the Armed Forces of the United States.

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

SECTION 1. CLARIFICATION OF THE TREATMENT OF DEPENDENT CARE ASSISTANCE 
              PROGRAMS SPONSORED BY THE DEPARTMENT OF DEFENSE FOR 
              MEMBERS OF THE ARMED FORCES OF THE UNITED STATES.

    (a) In General.--Section 129(a)(2) of the Internal Revenue Code of 
1986 (relating to limitation on exclusion for dependent care assistance 
programs) is amended by adding at the end the following new 
subparagraph:
                    ``(D) Exception.--Subparagraph (A) shall not apply 
                to any dependent care assistance program sponsored by 
                the Department of Defense for members of the Armed 
                Forces of the United States.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2001.
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