[Congressional Record Volume 171, Number 132 (Thursday, July 31, 2025)]
[Senate]
[Page S5061]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 3234. Mr. CASSIDY submitted an amendment intended to be proposed 
by him to the bill S. 2296, to authorize appropriations for fiscal year 
2026 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 end of subtitle F of title X, add the following:

     SEC. 1067. RESTORATION OF AMOUNTS IMPROPERLY WITHHELD FOR TAX 
                   PURPOSES FROM SEVERANCE PAYMENTS TO VETERANS OF 
                   THE COAST GUARD WITH COMBAT-RELATED INJURIES.

       (a) Application to Members of the Coast Guard When the 
     Coast Guard Is Not Operating as a Service in the Department 
     of the Navy.--The Combat-Injured Veterans Tax Fairness Act of 
     2016 (Public Law 114-292; 10 U.S.C. 1212 note) is amended--
       (1) in section 3(a)--
       (A) in the matter preceding paragraph (1), by inserting 
     ``(and the Secretary of Homeland Security, with respect to 
     the Coast Guard when it is not operating as a service in the 
     Department of the Navy, and the Secretary of Transportation, 
     with respect to the Coast Guard during the period in which it 
     was operating as a service in the Department of 
     Transportation)'' after ``the Secretary of Defense''; and
       (B) in paragraph (1)(A)--
       (i) in clause (i), by striking ``the Secretary'' and 
     inserting ``the Secretary of Defense (or the Secretary of 
     Homeland Security or the Secretary of Transportation, with 
     respect to the Coast Guard, as applicable)'';
       (ii) in clause (ii), by striking ``the Secretary'' and 
     inserting ``the Secretary of Defense (or the Secretary of 
     Homeland Security or the Secretary of Transportation, with 
     respect to the Coast Guard, as applicable)''; and
       (iii) in clause (iv), by striking ``the Secretary'' and 
     inserting ``the Secretary of Defense (or the Secretary of 
     Homeland Security or the Secretary of Transportation, with 
     respect to the Coast Guard, as applicable)'';
       (2) in section 4--
       (A) in the section heading, by inserting ``and secretary of 
     homeland security'' after ``secretary of defense'';
       (B) by inserting ``(and the Secretary of Homeland Security 
     with respect to the Coast Guard when it is not operating as a 
     service in the Department of the Navy)'' after ``The 
     Secretary of Defense''; and
       (C) by striking ``made by the Secretary'' and inserting 
     ``made by the Secretary of Defense (or the Secretary of 
     Homeland Security with respect to the Coast Guard)''; and
       (3) in section 5--
       (A) in subsection (a)--
       (i) by inserting ``(and the Secretary of Homeland Security, 
     with respect to the Coast Guard when it is not operating as a 
     service in the Department of the Navy, and the Secretary of 
     Transportation, with respect to the Coast Guard during the 
     period in which it was operating as a service in the 
     Department of Transportation)'' after ``the Secretary of 
     Defense''; and
       (ii) by striking ``the Secretary to'' and inserting ``the 
     Secretary of Defense (or the Secretary of Homeland Security 
     or the Secretary of Transportation, with respect to the Coast 
     Guard, as applicable) to''; and
       (B) in subsection (b)--
       (i) in paragraph (2), by striking ``the Secretary'' and 
     inserting ``the Secretary of Defense (or the Secretary of 
     Homeland Security or the Secretary of Transportation, with 
     respect to the Coast Guard, as applicable)''; and
       (ii) in paragraph (3), by striking ``the Secretary'' and 
     inserting ``the Secretary of Defense (or the Secretary of 
     Homeland Security, with respect to the Coast Guard when it is 
     not operating as a service in the Department of the Navy)''.
       (b) Deadlines.--
       (1) Identification of amounts improperly withheld and 
     reporting.--The Secretary of Homeland Security and the 
     Secretary of Transportation shall carry out the requirements 
     under--
       (A) section 3(a) of the Combat-Injured Veterans Tax 
     Fairness Act of 2016 (Public Law 114-292; 10 U.S.C. 1212 
     note), as amended by subsection (a)(1), not later than one 
     year after the date of the enactment of this Act; and
       (B) section 5 of that Act, as amended by subsection (a)(3), 
     not later than one year after the date of the enactment of 
     this Act.
       (2) Ensuring amounts are not improperly withheld.--The 
     Secretary of Homeland Security shall carry out the 
     requirements under section 4 of the Combat-Injured Veterans 
     Tax Fairness Act of 2016 (Public Law 114-292; 10 U.S.C. 1212 
     note), as amended by subsection (a)(2), beginning on the date 
     of the enactment of this Act.
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