[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4171 Introduced in House (IH)]







108th CONGRESS
  2d Session
                                H. R. 4171

  To amend the Internal Revenue Code of 1986 to ensure that soldiers 
  serving in a combat zone do not lose eligibility for the refundable 
     child tax credit by reason of receiving nontaxable combat pay.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 20, 2004

   Mr. Rangel (for himself and Ms. Hooley of Oregon) 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 ensure that soldiers 
  serving in a combat zone do not lose eligibility for the refundable 
     child tax credit by reason of receiving nontaxable combat pay.

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

SECTION 1. NONTAXABLE COMBAT PAY INCLUDED IN DETERMINING REFUNDABLE 
              CHILD TAX CREDIT.

    (a) In General.--Paragraph (1) of section 24(d) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
sentence: ``For purposes of subparagraph (B), any amount excluded from 
gross income by reason of section 112 shall be treated as earned income 
which is taken into account in computing taxable income for the taxable 
year.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2002.
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