[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 3272 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 3272

To provide that members of the Armed Forces performing services in the 
Sinai Peninsula of Egypt shall be entitled to tax benefits in the same 
      manner as if such services were performed in a combat zone.


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                   IN THE SENATE OF THE UNITED STATES

                             July 14, 2016

  Mr. Cornyn introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 A BILL


 
To provide that members of the Armed Forces performing services in the 
Sinai Peninsula of Egypt shall be entitled to tax benefits in the same 
      manner as if such services were performed 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. TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN THE 
              SINAI PENINSULA OF EGYPT.

    (a) In General.--For purposes of the following provisions of the 
Internal Revenue Code of 1986, a qualified hazardous duty area shall be 
treated in the same manner as if it were a combat zone (as determined 
under section 112 of such Code):
            (1) Section 2(a)(3) (relating to special rule where 
        deceased spouse was in missing status).
            (2) Section 112 (relating to the exclusion of certain 
        combat pay of members of the Armed Forces).
            (3) Section 692 (relating to income taxes of members of 
        Armed Forces on death).
            (4) Section 2201 (relating to members of the Armed Forces 
        dying in combat zone or by reason of combat-zone-incurred 
        wounds, etc.).
            (5) Section 3401(a)(1) (defining wages relating to combat 
        pay for members of the Armed Forces).
            (6) Section 4253(d) (relating to the taxation of phone 
        service originating from a combat zone from members of the 
        Armed Forces).
            (7) Section 6013(f)(1) (relating to joint return where 
        individual is in missing status).
            (8) Section 7508 (relating to time for performing certain 
        acts postponed by reason of service in combat zone).
    (b) Qualified Hazardous Duty Area.--For purposes of this section, 
the term ``qualified hazardous duty area'' means the Sinai Peninsula of 
Egypt, if as of the date of the enactment of this section any member of 
the Armed Forces of the United States is entitled to special pay under 
section 310 of title 37, United States Code (relating to special pay; 
duty subject to hostile fire or imminent danger) for services performed 
in such location. Such term includes such location only during the 
period such entitlement is in effect.
    (c) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        provisions of this section shall take effect on June 9, 2015.
            (2) Withholding.--Subsection (a)(5) shall apply to 
        remuneration paid after the date of the enactment of this Act.
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