[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5903 Introduced in House (IH)]

112th CONGRESS
  2d Session
                                H. R. 5903

 To amend the Internal Revenue Code of 1986 to treat recipients of the 
Korea Defense Service Medal as war veterans for purposes of determining 
 whether contributions to posts and organizations of war veterans are 
                       charitable contributions.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              June 6, 2012

   Mr. Sam Johnson of Texas 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 treat recipients of the 
Korea Defense Service Medal as war veterans for purposes of determining 
 whether contributions to posts and organizations of war veterans are 
                       charitable contributions.

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

SECTION 1. TREATMENT OF KOREA DEFENSE SERVICE MEDAL RECIPIENTS AS WAR 
              VETERANS FOR PURPOSES OF DETERMINING DEDUCTIBILITY OF 
              CONTRIBUTIONS TO WAR VETERAN ORGANIZATIONS.

    (a) In General.--Paragraph (3) of section 170(c) of the Internal 
Revenue Code of 1986 is amended by adding at the end the following new 
flush sentence:
        ``For purposes of this paragraph and section 2522(a)(4), any 
        recipient of the Korea Defense Service Medal under section 
        3756, 6258, or 8756 of title 10, United States Code, shall be 
        treated as a war veteran.''.
    (b) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        amendment made by this section shall apply to taxable years 
        beginning after the date of the enactment of this Act.
            (2) Application of gift tax.--To the extent that such 
        amendment relates to section 2522(a)(4) of the Internal Revenue 
        Code of 1986, such amendment shall apply to gifts made after 
        the date of the enactment of this Act.
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