[Congressional Record Volume 142, Number 10 (Thursday, January 25, 1996)]
[Extensions of Remarks]
[Page E83]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

[[Page E83]]


          TAX RELIEF FOR MILITARY PERSONNEL SERVING IN BOSNIA

                                 ______


                            HON. SAM GIBBONS

                               of florida

                    in the house of representatives

                       Thursday, January 25, 1996

  Mr. GIBBONS. Mr. Speaker, today with other Democratic members of the 
Committee on Ways and Means, I am introducing a bill of great 
importance--a bill to provide tax relief to United States troops 
serving in peacekeeping efforts in Bosnia.
  On November 21, 1995, the Dayton peace agreement was signed. Pursuant 
to this agreement, Operation Joint Endeavor under which our military 
men and women were committed to peacekeeping efforts in Bosnia was 
initiated by President Clinton. Despite our varied and disparate 
opinions on whether United States troops should be sent to Bosnia, it 
is time for us to support in whatever way possible our men and women 
who are being sent to Bosnia. This bill would give these individuals 
much-deserved tax relief.
  Operation Joint Endeavor is described as a peacekeeping mission. 
However, the images of war-torn Bosnia that have played across our 
television screens and pages of every newspaper in this country make it 
clear that peacekeeping in that country is not without risks. I believe 
our troops will face similar dangers to those faced in a combat zone 
area while carrying out their peacekeeping efforts--the dangers of 
attacks on their lives by Serb soldiers and other mercenaries, ground-
to-air missiles, and the ravages, or land mines. Thus, my Democratic 
colleagues on the committee and I believe that these men and women, as 
well as their families, deserve the tax benefits that would otherwise 
be available to them if the area were declared a combat zone.
  This bill would provide, to the United States troops serving in 
Bosnia, benefits under the following sections of the Internal Revenue 
Code: Section 112 which provides for the exclusion of certain combat 
pay from gross income; section 692 which provides certain income tax 
relief if an individual dies while serving in a combat zone; section 
2(a)(3) which provides certain tax treatment when a deceased spouse is 
in missing status while serving in a combat zone; section 2201 which 
provides estate tax relief for members of the Armed Forces who die 
while serving in a combat zone; section 3401 which provides relief from 
withholding on compensation excluded under section 112; section 4253(d) 
which provides relief from certain excise tax on telephone service 
which originates in a combat zone; section 6013 which provides certain 
tax treatment regarding the filing status where a spouse serving in a 
combat zone is in missing status; and section 7508 which provides 
relief for the due date for filing tax returns, as well as relief from 
certain penalties and interest.
  Mr. Speaker, this bill demonstrates our commitment to support our 
troops in their peacekeeping efforts in Bosnia and lets their families 
know we care. I am proud to take this important step today with other 
members of the committee. This legislation sends a positive message to 
our men and women who are willing to put their lives on the line in 
honor of this country and to their families who make great sacrifices 
to make this possible. I personally know of the many dangers they will 
face and the hidden cost to their families. This bill is a small way of 
saying thank you to both our military personnel serving in Bosnia and 
their families.

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