114 S3207 IS: Coast Guard Combat-Injured Tax Fairness Act U.S. Senate 2021-11-15 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

II117th CONGRESS1st SessionS. 3207IN THE SENATE OF THE UNITED STATESNovember 15, 2021Mr. Cassidy (for himself and Mr. Menendez) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply to members of the Coast Guard when the Coast Guard is not operating as a service in the Department of the Navy, and for other purposes.

1.

Short title

This Act may be cited as the Coast Guard Combat-Injured Tax Fairness Act.

2.

Restoration of amounts improperly withheld for tax purposes from severance payments to veterans of the Coast Guard with combat-related injuries

(a)

Application to members of the Coast Guard when the Coast Guard is not operating as a service in the Department of the Navy

The Combat-Injured Veterans Tax Fairness Act of 2016 (Public Law 114–292; 10 U.S.C. 1212 note) is amended—(1)in section 3(a), in the matter preceding paragraph (1), by inserting (or the Secretary of Homeland Security, with respect to the Coast Guard when it is not operating as a service in the Department of the Navy) after the Secretary of Defense; and(2)in section 4—(A)in the section heading, by inserting and Secretary of Homeland Security after Secretary of Defense;(B)by inserting or the Secretary of Homeland Security after The Secretary of Defense; and(C)by striking made by the Secretary and inserting made by that Secretary.(b)

Deadlines

The Secretary of Homeland Security shall carry out the requirements under—(1)section 3(a) of the Combat-Injured Veterans Tax Fairness Act of 2016 (Public Law 114–292; 10 U.S.C. 1212 note), as amended by subsection (a)(1), not later than one year after the date of the enactment of this Act; and(2)section 4 of that Act, as amended by subsection (a)(2), beginning on the date of the enactment of this Act.