[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 235 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                 S. 235

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.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            January 29, 2003

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

_______________________________________________________________________

                                 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 CERTAIN DEPENDENT CARE 
              ASSISTANCE PROGRAMS.

    (a) In General.--Section 134(b) of the Internal Revenue Code of 
1986 (defining qualified military benefit) is amended by adding at the 
end the following new paragraph:
            ``(4) Clarification of certain benefits.--For purposes of 
        paragraph (1), such term includes any dependent care assistance 
        program (as in effect on the date of the enactment of this 
        paragraph) for any individual described in paragraph (1)(A).''.
    (b) Conforming Amendments.--
            (1) Section 134(b)(3)(A) of the Internal Revenue Code of 
        1986 is amended by inserting ``and paragraph (4)'' after 
        ``subparagraphs (B)''.
            (2) Section 3121(a)(18) of such Code is amended by striking 
        ``or 129'' and inserting ``, 129, or 134(b)(4)''.
            (3) Section 3306(b)(13) of such Code is amended by striking 
        ``or 129'' and inserting ``, 129, or 134(b)(4)''.
            (4) Section 3401(a)(18) of such Code is amended by striking 
        ``or 129'' and inserting ``, 129, or 134(b)(4)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2001.
                                 <all>