[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 848 Introduced in House (IH)]






109th CONGRESS
  1st Session
                                H. R. 848

To provide that the income tax shall not apply for taxable years during 
which the taxpayer, or either spouse of a married couple, is serving in 
                            the war in Iraq.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           February 16, 2005

  Mr. Garrett of New Jersey introduced the following bill; which was 
              referred to the Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
To provide that the income tax shall not apply for taxable years during 
which the taxpayer, or either spouse of a married couple, is serving in 
                            the war in Iraq.

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

SECTION 1. EXEMPTION FROM TAX ON ACCOUNT OF SERVICE IN WAR IN IRAQ.

    (a) In General.--No tax imposed by subtitle A of the Internal 
Revenue Code of 1986 shall apply to any individual (or, in the case of 
a married individual, to such individual and such individual's spouse) 
for any taxable year if during any portion of such taxable year such 
individual (or either spouse) is serving as a member of the Armed 
Forces of the United States (as defined in section 7701(a)(15) of the 
Internal Revenue Code of 1986) on active duty in the combat zone 
designated for purposes of the war with Iraq.
    (b) Effective Date.--This section shall apply to taxable years 
beginning after December 31, 2002.
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