109 HR 3400 IH: To amend the Internal Revenue Code of 1986 to make permanent the option of including combat pay when computing earned income. U.S. House of Representatives 2005-07-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I 109th CONGRESS 1st Session H. R. 3400 IN THE HOUSE OF REPRESENTATIVES July 21, 2005 Mr. Terry 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 make permanent the option of including combat pay when computing earned income.

1.

Earned income includes combat pay

(a)

Earned income credit

Clause (vi) of section 32(c)(2)(B) of the Internal Revenue Code of 1986 is amended to read as follows: (vi)a taxpayer may elect to treat amounts excluded from gross income by reason of section 112 as earned income.. (b)

Repeal of EGTRRA sunset applicability

Section 105 of the Working Families Tax Relief Act of 2004 shall not apply to the amendments made by section 104(b) of such Act. (c)

Effective date

The amendment made by subsection (a) shall apply to taxable years ending after December 31, 2005.