[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 398 Introduced in Senate (IS)]







108th CONGRESS
  1st Session
                                 S. 398

  To provide that members of the Armed Forces performing services at 
   Guantanamo Bay Naval Station, Cuba, and in the Horn of Africa in 
support of Operation Enduring Freedom shall be entitled to tax benefits 
in the same manner as if such services were performed in a combat zone, 
                        and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           February 13, 2003

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

_______________________________________________________________________

                                 A BILL


 
  To provide that members of the Armed Forces performing services at 
   Guantanamo Bay Naval Station, Cuba, and in the Horn of Africa in 
support of Operation Enduring Freedom shall be entitled to tax benefits 
in the same manner as if such services were performed in a combat zone, 
                        and for other purposes.

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

SECTION 1. AVAILABILITY OF CERTAIN TAX BENEFITS FOR MEMBERS OF THE 
              ARMED FORCES PERFORMING SERVICES AT GUANTANAMO BAY NAVAL 
              STATION, CUBA, AND IN THE HORN OF AFRICA.

    (a) General Rule.--In the case of a member of the Armed Forces of 
the United States who is entitled to special pay under section 310 of 
title 37, United States Code (relating to special pay: duty subject to 
hostile fire or imminent danger), for services performed at Guantanamo 
Bay Naval Station, Cuba, or in any country located in the region known 
as the Horn of Africa as part of Operation Enduring Freedom (or any 
successor operation), such member shall be treated in the same manner 
as if such services were in a combat zone (as determined under section 
112 of the Internal Revenue Code of 1986) for purposes of the following 
provisions of such Code:
            (1) Section 2(a)(3) (relating to special rule where 
        deceased spouse was in missing status).
            (2) Section 112 (relating to the exclusion of certain 
        combat pay of members of the Armed Forces).
            (3) Section 692 (relating to income taxes of members of 
        Armed Forces on death).
            (4) Section 2201 (relating to members of the Armed Forces 
        dying in combat zone or by reason of combat-zone-incurred 
        wounds, etc.).
            (5) Section 3401(a)(1) (defining wages relating to combat 
        pay for members of the Armed Forces).
            (6) Section 4253(d) (relating to the taxation of phone 
        service originating from a combat zone from members of the 
        Armed Forces).
            (7) Section 6013(f)(1) (relating to joint return where 
        individual is in missing status).
            (8) Section 7508 (relating to time for performing certain 
        acts postponed by reason of service in combat zone).
    (b) Effective Dates.--
            (1) In general.--Except as provided in paragraph (2), this 
        section shall take effect on the date of the enactment of this 
        Act.
            (2) Withholding.--Subsection (a)(5) shall apply to 
        remuneration paid on or after such date of enactment.
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