[Congressional Record Volume 147, Number 173 (Thursday, December 13, 2001)]
[Senate]
[Page S13148]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. BIDEN (for himself, Mr. Sessions, Mr. Cleland, Mr. 
        Cochran, and Mr. Dayton):
  S. 1819. A bill to provide that members of the Armed Forces 
performing services in the Republic of Korea shall be entitled to tax 
benefits in same manner as if such services were performed in a combat 
zone, and for other purposes; to the Committee on Finance.
  Mr. BIDEN. Mr. President, today I am introducing legislation, along 
with Senators Sessions, Cleland, Cochran, and Dayton that simply 
ensures that personnel serving in Korea get the same tax benefits as 
personnel serving in other forward deployed areas of the world such as 
Kuwait and the Balkans. I am hoping that this legislation can be added 
to the economic stimulus package, but if not, I want to make other 
Senators aware of the need to take this action for the brave men and 
women serving in Korea.
  We cannot fix all of the quality of life problems in Korea overnight, 
but we can at least provide basic equity in the tax treatment of 
military personnel who serve there so that they get the same benefits 
those in Kuwait and the Balkans get.
  Let me share with my colleagues some of the facts that led us to 
decide that this tax equity is needed and is needed now.
  While we have representatives of every service in Korea, the bulk of 
our force is from the Army. Seventeen percent of the entire Army is 
stationed in, on orders to, or returning from the Republic of Korea at 
any given time. That's about 37,000 soldiers.
  Unlike most Army postings, which tend to be for six months, ninety-
six percent of those stationed in Korea are there for at least one year 
of unaccompanied duty. In some Army specialities, personnel are asked 
to serve for far more than one unaccompanied, year-long tour in Korea, 
which encourages experienced personnel to leave the Army.
  Duty tours in Korea involve longer separations from family, under 
worse quality of life conditions than almost any other overseas Army 
post, in a military zone that is clearly hostile, for less pay. This is 
a serious moral issue. Let me give you an example, a typical E-5 will 
make $5,136 less, $2,292 in Federal taxes that must be paid and not 
getting the $2,844 separation ration if sent to Korea rather than the 
Balkans. Our men and women in the military do not serve to become rich, 
but people notice and morale suffers when one assignment means working 
in poor conditions for a year and taking a $5,000 pay-cut.
  When I say the conditions are poor, I want people to know that I am 
not exaggerating. The quality of life in Korea is recognized as 
substantially lower than other overseas posts and far lower than within 
the United States. Consider that orders for Korea have the highest 
command declination rate and the highest ``no show'' rate in the Army.
  Even worse, look at the housing situation. Only ten percent of the 
command sponsored service members serving in Korea can be housed, and 
that housing is generally substandard. Compare this to seventy-two 
percent of forces deployed to Japan and seventy-four percent of forces 
in Europe having housing available.
  Let me explain what I mean by substandard housing in Korea. The same 
Quonset huts built in the 1950s as temporary structures are still being 
used in 2001 to house troops today. Those huts are being shared by 4 or 
more personnel, often at a level of Sergeant or higher, which is well 
below standard quarters for such rank.
  I visited those Quonset huts when I traveled to Korea in August. I 
saw the sand bags they have to put out when it rains to prevent major 
flooding. I witnessed the cramped living quarters; even worse than my 
freshman college dorm room. I have heard that when winter comes, and 
Korean winters are famous for their severity, these buildings are much 
like living in an igloo.
  Our troops make the best of this deplorable situation, but they 
deserve some relief. These are the men and women on whom we rely to 
deter North Korean aggression on a peninsula that is still technically 
in a state of war.
  Because the tour of duty is unaccompanied for ninety-six percent of 
the service members there, most of the approximately 21,000 married 
military personnel in Korea are forced to maintain 2 households. The 
substandard accommodations available force significant out-of-pocket 
expenses for basic items like food for both households, phone access, 
transportation, and other items basic to other posts. The Command 
estimates that $3,000 to $5,000 per year are spent by deployed 
personnel on these ``hidden costs.'' Any family that has had to budget 
knows that this is a significant economic burden at a time when these 
families are already enduring a year of separation.
  It is no wonder that the Army has trouble filling billets in Korea. 
If you combine the tax disparity and the ``hidden costs'', a mid-level 
E-5 will make $8,000 to $10,000 less if deployed to Korea versus the 
Balkans or Kuwait. This is unacceptable, and it is something that we 
can fix now. The command estimates that granting pay equity would cost 
approximately $85 million a year. That is surely the least we owe the 
fine men and women serving in Korea today.
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