[Congressional Record Volume 166, Number 185 (Tuesday, October 27, 2020)]
[Extensions of Remarks]
[Page E991]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




        INTRODUCTION OF THE ARMED FORCES DEFERRED TAX RELIEF ACT

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                         HON. ALCEE L. HASTINGS

                               of florida

                    in the house of representatives

                       Tuesday, October 27, 2020

  Mr. HASTINGS. Madam Speaker, I rise today to introduce the Armed 
Forces Deferred Tax Relief Act, legislation that will require the 
Department of Defense (DoD) to cover any additional taxes incurred by 
our brave servicemembers as a result of President Trump's reckless 
Presidential Memorandum issued on August 8, 2020.
  President Trump's Memorandum instructed the Secretary of the Treasury 
to use his authority to defer Social Security payroll taxes between 
September 1, 2020, and December 31, 2020. The resulting Internal 
Revenue Service Notice postpones the collection of these taxes until 
the period beginning on January 1, 2021, and ends on April 30, 2021. 
This will result in our servicemembers paying double the tax, or 12.4 
percent, each month of the first quarter of 2021.
  Many private businesses have opted out of the deferral, but the DoD 
has forced our servicemembers to participate, sticking them with a 
large tax bill coming due in the new year. My legislation will require 
the DoD to reimburse our servicemembers for any additional taxes 
withheld as a result of this Administration's willful ignorance.

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