[Congressional Record Volume 163, Number 127 (Thursday, July 27, 2017)]
[Senate]
[Page S4526]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 523. Mr. CORNYN submitted an amendment intended to be proposed by 
him to the bill H.R. 2810, to authorize appropriations for fiscal year 
2018 for military activities of the Department of Defense, for military 
construction, and for defense activities of the Department of Energy, 
to prescribe military personnel strengths for such fiscal year, and for 
other purposes; which was ordered to lie on the table; as follows:

       At the appropriate place, insert the following:

     SEC. ___. TREATMENT OF CERTAIN INDIVIDUALS PERFORMING 
                   SERVICES IN THE SINAI PENINSULA OF EGYPT.

       (a) In General.--For purposes of the following provisions 
     of the Internal Revenue Code of 1986, a qualified hazardous 
     duty area shall be treated in the same manner as if it were a 
     combat zone (as determined under section 112 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) Qualified Hazardous Duty Area.--For purposes of this 
     section, the term ``qualified hazardous duty area'' means the 
     Sinai Peninsula of Egypt, if as of the date of the enactment 
     of this section any member of the Armed Forces of the United 
     States 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 in 
     such location. Such term includes such location only during 
     the period such entitlement is in effect.
       (c) Effective Date.--
       (1) In general.--Except as provided in paragraph (2), the 
     provisions of this section shall take effect on June 9, 2015.
       (2) Withholding.--Subsection (a)(5) shall apply to 
     remuneration paid after the date of the enactment of this 
     Act.
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