[Congressional Bills 111th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3708 Introduced in House (IH)]

111th CONGRESS
  1st Session
                                H. R. 3708

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 the earned income of a spouse of a member of the Armed Forces of the 
                United States serving in a combat zone.


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                    IN THE HOUSE OF REPRESENTATIVES

                            October 1, 2009

  Mr. Garrett of New Jersey 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 
 the earned income of a spouse of a member of the Armed Forces of the 
                United States serving in a combat zone.

    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 ``Strengthening America's Military 
Families Act of 2009''.

SEC. 2. EXCLUSION FROM GROSS INCOME FOR EARNED INCOME OF A SPOUSE OF A 
              MEMBER OF THE ARMED FORCES SERVING IN A COMBAT ZONE.

    (a) In General.--Section 112 of the Internal Revenue Code of 1986 
(relating to certain combat zone compensation of members of the Armed 
Forces) is amended by redesignating subsections (c) and (d) as 
subsections (d) and (e), respectively, and by inserting after 
subsection (b) the following new subsection:
    ``(c) Spouses of Members of the Armed Forces.--
            ``(1) In general.--In the case of an individual who is the 
        spouse of a member of the Armed Forces of the United States 
        during any part of any month during the taxable year, gross 
        income does not include the earned income of such individual 
        for such month if the compensation of such member was excluded 
        from gross income for such month by reason of subsection (a), 
        (b), or (e).
            ``(2) Limitation.--The amount excluded under paragraph (1) 
        for any month shall not exceed the maximum amount specified in 
        subsection (b) for such month.
            ``(3) Earned income.--For purposes of paragraph (1), the 
        term `earned income' has the meaning given such term by section 
        911(d)(2).
            ``(4) Marital status.--For purposes of this subsection, 
        marital status shall be determined under section 7703, except 
        that subsection (a)(1) thereof shall be applied on a monthly 
        basis instead of an taxable year basis.''.
    (b) Conforming Amendments.--
            (1) The heading for section 112 of such Code is amended to 
        read as follows:

``SEC. 112. CERTAIN COMBAT ZONE-RELATED COMPENSATION OF MEMBERS OF THE 
              ARMED FORCES.''.

            (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 to read as follows:

``Sec. 112. Certain combat zone-related compensation of members of the 
                            Armed Forces.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2008.
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