[Congressional Record Volume 149, Number 27 (Thursday, February 13, 2003)]
[Senate]
[Page S2470]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. ALLEN:
  S. 394. A bill to amend the Internal Revenue Code of 1986 to expand 
the combat zone income tax exclusion to include income for the period 
of transit to the combat zone and to remove the limitation on such 
exclusion for commissioned officers; to the Committee on Finance.
  Mr. ALLEN. Mr. President, I ask unanimous consent that the text of 
the bill be printed in the Record.
  There being no objection, the bill was ordered to be printed in the 
Record, as follows:

                                 S. 394

       Be it enacted by the Senate and House of Representatives of 
     the United States of America in Congress assembled,

     SECTION 1. EXPANSION OF INCOME TAX EXCLUSION FOR COMBAT ZONE 
                   SERVICE.

       (a) Combat Zone Service To Include Transit to Zone.--
     Section 112(c)(3) of the Internal Revenue Code of 1986 
     (relating to definitions) is amended by adding at the end the 
     following new sentence: ``Such service shall include any 
     period of transit to the combat zone.''.
       (b) Removal of Limitation on Exclusion for Commissioned 
     Officers.--
       (1) In general.--Subsection (b) of section 112 of the 
     Internal Revenue Code of 1986 (relating to certain combat 
     zone compensation of members of the Armed Forces) is 
     repealed.
       (2) Conforming amendments.--
       (A) Section 112(a) of such Code is amended--
       (i) by striking ``below the grade of commissioned 
     officer'', and
       (ii) by striking ``Enlisted Personnel'' in the heading and 
     inserting ``In General''.
       (B) Section 112(c) of such Code is amended by striking 
     paragraphs (1) and (5) and by redesignating paragraphs (2), 
     (3), and (4) as paragraphs (1), (2), and (3), respectively.
       (c) Effective Date.--The amendments made by this section 
     shall apply to months beginning after the date of the 
     enactment of this Act.
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