[Congressional Record Volume 142, Number 14 (Thursday, February 1, 1996)]
[Senate]
[Page S739]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. McCAIN:
  S. 1553. A bill to provide that members of the Armed Forces 
performing services for the peacekeeping effort in the Republic of 
Bosnia and Herzegovina shall be entitled to certain tax benefits in the 
same manner as if such services were performed in a combat zone; to the 
Committee on Finance.


                         tax relief legislation

  Mr. McCAIN. Mr. President, as we continue to debate a balanced 
budget, 20,000 of our service men and women are participating in 
Operation Joint Endeavor in war torn Bosnia and Herzegovina.
  The bill I am introducing today is designed to provide some peace of 
mind to our troops and their families. This bill is identical to H.R. 
2778 introduced earlier this month by Congressman Bunning from 
Kentucky. Specifically, this bill would provide a tax exemption and 
additional benefits for our service men and women serving in Bosnia, 
which is but a small gesture showing our support.
  I hope and pray that this operation will remain a peaceful 
deployment, but the fact remains that the lives of our military 
personnel are continually at risk from landmines, sniper fire, or 
accident in this peacekeeping operation.
  I know personally the character of the Americans who take up arms to 
defend our Nation's interests and to advance our democratic values. I 
know of all the battles, all the grim tests of courage and character, 
that have made our Armed Forces the envy of our allies and enemies 
alike.
  Our people are our greatest asset. They make sacrifices day after 
day, and are prepared to make the ultimate sacrifice. Without the ``can 
do'' attitude our military personnel persistently display, we would not 
have the finest military force in the world today. As our troops carry 
out their assigned duties in Bosnia, we must do our part to let them 
know how much their dedication and efforts are appreciated by the 
American people.
  Because it is a peacekeeping mission, Bosnia has not been declared a 
``combat zone'' by the Department of Defense. Had the designation been 
made, tax exemptions and other benefits, as well as hazardous duty pay, 
would automatically be invoked without this bill. This bill would 
ensure that tax and certain other benefits are provided. I want to 
point out, however, that it does not authorize hazardous duty pay which 
would entail a very significant cost. In these times of fiscal 
constraint, we must take a conscientious look at the financial impact 
on the Federal budget of this initiative and how this standard may be 
applied to future peacekeeping or other non-combat missions.
  I hope that the potential danger to our troops remains low. If, 
however, any U.S. soldiers were to be fatally injured while serving in 
this peacekeeping operation, this bill would provide additional 
benefits to their families.
  Mr. President, the men and women participating in Operation Restore 
Hope in Somalia did not receive these benefits, and unfortunately some 
of those men lost their lives in a mission gone tragically awry. This 
bill is intended to help relieve some of the financial burdens on our 
service men and women caused by their deployment and allay the economic 
concerns of their families. I believe this measure deserves our careful 
and full review, and I intend to seek expeditious consideration of this 
legislation.
                                 ______