[Congressional Record Volume 149, Number 27 (Thursday, February 13, 2003)]
[Senate]
[Page S2473]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

      By Mr. ALLEN:

[[Page S2473]]

  S. 398. A bill to provide that members of the Armed Forces performing 
services at Guantanamo Bay Naval Station, Cuba, and in the Horn of 
Africa in support of Operation Enduring Freedom shall be entitled to 
tax benefits in the same manner as if such services were performed in a 
combat zone, and for other purposes; 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. 398

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

     SECTION 1. AVAILABILITY OF CERTAIN TAX BENEFITS FOR MEMBERS 
                   OF THE ARMED FORCES PERFORMING SERVICES AT 
                   GUANTANAMO BAY NAVAL STATION, CUBA, AND IN THE 
                   HORN OF AFRICA.

       (a) General Rule.--In the case of a member of the Armed 
     Forces of the United States who is entitled to special pay 
     under section 310 of title 37, United States Code (relating 
     to special pay: duty subject to hostile fire or imminent 
     danger), for services performed at Guantanamo Bay Naval 
     Station, Cuba, or in any country located in the region known 
     as the Horn of Africa as part of Operation Enduring Freedom 
     (or any successor operation), such member shall be treated in 
     the same manner as if such services were in a combat zone (as 
     determined under section 112 of the Internal Revenue Code of 
     1986) for purposes of the following provisions of such Code:
       (1) Section 2(a)(3) (relating to special rule where 
     deceased spouse was in missing status).
       (2) Section 112 (relating to the exclusion of certain 
     combat pay of members of the Armed Forces).
       (3) Section 692 (relating to income taxes of members of 
     Armed Forces on death).
       (4) Section 2201 (relating to members of the Armed Forces 
     dying in combat zone or by reason of combat-zone-incurred 
     wounds, etc.).
       (5) Section 3401(a)(1) (defining wages relating to combat 
     pay for members of the Armed Forces).
       (6) Section 4253(d) (relating to the taxation of phone 
     service originating from a combat zone from members of the 
     Armed Forces).
       (7) Section 6013(f)(1) (relating to joint return where 
     individual is in missing status).
       (8) Section 7508 (relating to time for performing certain 
     acts postponed by reason of service in combat zone).
       (b) Effective Dates.--
       (1) In general.--Except as provided in paragraph (2), this 
     section shall take effect on the date of the enactment of 
     this Act.
       (2) Withholding.--Subsection (a)(5) shall apply to 
     remuneration paid on or after such date of enactment.
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