[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3578 Introduced in House (IH)]







109th CONGRESS
  1st Session
                                H. R. 3578

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 military pay received by a member of a reserve component of the Armed 
       Forces of the United States who is called to active duty.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             July 28, 2005

 Mr. Menendez 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 exclude from gross income 
 military pay received by a member of a reserve component of the Armed 
       Forces of the United States who is called to active duty.

    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 ``Citizen Soldier Relief Act of 
2005''.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR MILITARY PAY RECEIVED BY A 
              MEMBER OF A RESERVE COMPONENT OF THE ARMED FORCES OF THE 
              UNITED STATES CALLED TO ACTIVE DUTY.

    (a) In General.--Section 112 of the Internal Revenue Code of 1986 
(relating to certain combat zone compensation of members of the Armed 
Services) is amended by adding at the end the following new subsection:
    ``(e) Reserve Components Called to Active Duty.--In the case of an 
individual--
            ``(1) who is called or ordered to active duty in the Armed 
        Forces of the United States for a period in excess of 180 days 
        or for an indefinite period, and
            ``(2) at the time so called or ordered is a member of a 
        reserve component of the Armed Forces of the United States,
gross income shall not include military pay (as defined in section 
101(21) of title 37, United States Code) received by such individual on 
account of such active duty service.''.
    (b) Conforming Amendments.--
            (1) The heading for section 112 of such Code is amended by 
        inserting before the period ``; pay of members of reserve 
        components of such armed forces called to active duty'' .
            (2) The item relating to section 112 in the table of 
        sections for part III of subchapter B of chapter 1 of such Code 
        is amended by inserting before the period ``; pay of members of 
        reserve components of such Armed Forces called to active 
        duty''.
            (3) Section 3401(a)(1) of such Code is amended by inserting 
        ``; pay of members of reserve components of such Armed Forces 
        called to active duty'' after ``United States''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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