[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1581 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1581

To amend the Internal Revenue Code of 1986 to provide an exclusion from 
gross income for certain compensation received by members of the Armed 
                     Forces serving in South Korea.


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                    IN THE HOUSE OF REPRESENTATIVES

                             April 3, 2003

    Mr. Knollenberg (for himself, Mr. Hostettler, and Mr. Edwards) 
 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 provide an exclusion from 
gross income for certain compensation received by members of the Armed 
                     Forces serving in South Korea.

    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 ``United States Forces Korea Quality 
of Life Act''.

SEC. 2. EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY MEMBERS OF THE 
              ARMED FORCES SERVING IN SOUTH KOREA.

    (a) In General.--Section 112 of the Internal Revenue Code of 1986 
(relating to certain combat zone compensation of members of the Armed 
Forces) is amended by adding at the end the following new subsection:
    ``(e) Compensation for Service in South Korea.--Gross income does 
not include so much of the compensation as does not exceed the maximum 
enlisted amount received for active service as a member of the Armed 
Forces of the United States for any month if such member served in 
South Korea for substantially all of such month.''.
    (b) Clerical Amendments.--
            (1) The heading for section 112 of such Code is amended to 
        read as follows:

``SEC. 112. CERTAIN COMPENSATION OF MEMBERS OF THE ARMED FORCES.''.

            (2) The item relating to section 112 in the table of 
        sections for part III of subchapter B of chapter 1 of such Code 
        is amended to read as follows:

                              ``Sec. 112. Certain compensation of 
                                        members of the Armed Forces.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2002.
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