[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 436 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 436

To suspend the phase-in of additional tax reductions under the Economic 
   Growth and Tax Relief Reconciliation Act of 2001 while the United 
         States is in a state of war or on high military alert.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 29, 2003

  Mr. Rangel introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To suspend the phase-in of additional tax reductions under the Economic 
   Growth and Tax Relief Reconciliation Act of 2001 while the United 
         States is in a state of war or on high military alert.

    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 ``War Should Involve Shared Sacrifice 
Act of 2003''.

SEC. 2. SUSPENSION OF PHASE-IN OF ADDITIONAL TAX REDUCTIONS UNDER 
              ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 
              DURING CURRENT PERIOD OF HIGH MILITARY ALERT OR STATE OF 
              WAR.

    (a) In General.--The phase-in of additional tax reductions under 
the Economic Growth and Tax Relief Reconciliation Act of 2001 shall be 
suspended (as provided in subsection (c)) during the current 
international conflict period.
    (b) Current International Conflict Period.--For purposes of 
subsection (a), the current international conflict period is the period 
beginning on January 1, 2003, and ending on December 31 of the first 
calendar year ending after a declaration by the President that--
            (1) the current Iraqi regime has either been replaced or 
        disarmed and there are no substantial United States military 
        personnel in Iraq that are engaged in military or occupation 
        activities,
            (2) the military threat posed by North Korea (both nuclear 
        and conventional) has been addressed,
            (3) all members of the reserve components of the Armed 
        Forces of the United States who have been called to active duty 
        by reason of the situation in Iraq or North Korea have been 
        permitted to return to their civilian status,
            (4) no member of the Armed Forces of the United States is 
        serving on involuntary extended active duty by reason of the 
        situation in either Iraq or North Korea, and
            (5) the threat of domestic terror by groups controlled by 
        Osama bin Laden or others has been adequately addressed.
    (c) Method of Suspension.--Subsection (a) shall be implemented by 
suspending all tax reductions enacted by the Economic Growth and Tax 
Relief Reconciliation Act of 2001 which first take effect in a calendar 
year ending during the current international conflict period (or which 
increase during such year) until the year which is the same number of 
years after the end of such period as such calendar year is after 2002.
    (d) Effective Date.--This section shall apply to taxable years 
beginning after December 31, 2002.
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