[Congressional Record (Bound Edition), Volume 149 (2003), Part 6]
[Senate]
[Pages 7748-7749]
[From the U.S. Government Publishing Office, www.gpo.gov]




                          CITIZEN SOLDIER WEEK

  Mr. ALLEN. Mr. President, I take to the floor today to discuss the 
importance of acknowledging the tremendous risks and sacrifices our men 
and women in our Armed Forces make to ensure our continued freedom. In 
these turbulent and difficult times it is more important than ever to 
express our sincere and deep appreciation for the service of our Guard, 
Reserve, and active military.
  To show our gratitude, I am pleased to announce that the first 7 days 
of June will be designated as Citizen Soldier Week. Through the passage 
of my resolution, S. Res. 58, we will recognize the unique sacrifices 
of members of the Reserves and National Guard.
  Reserve and National Guard troops provide a substantial proportion of 
the combat forces required to carry out military operations. In doing 
so, many leave higher-paying jobs and place their civilian careers on 
hold to answer the call when our country needs their service. To begin 
providing the well-deserved recognition for their service, my 
colleagues and I have worked to make the first week of June, 2003, 
Citizen Soldier Week.
  As I discuss this resolution and the importance of recognizing our 
citizen soldiers, I would like to make my colleagues aware of an active 
duty soldier, David S. Williams. David is a native of Chesapeake, VA 
who was captured by Iraqi forces after his AH-64 Apache attack 
helicopter was downed in central Iraq. I would like to offer my 
heartfelt concern and hope to David's family, and let them know I will 
do everything within my power to ensure David's safe return to his 
loved ones and his mother in Chesapeake, VA.
  While David isn't a reservist or National Guardsman, his capture, and 
the effect it is having on his family and loved ones at home could 
happen to anyone who has the gumption to volunteer, serve, and defend 
our freedoms around the world.
  And for that, all American soldiers--and their families--should be 
commended and thanked.
  As our soldiers move closer and closer to Baghdad and continue to 
meet treacherous resistance, I believe it appropriate and right for the 
Senate to consider legislation to provide long overdue benefits to 
those who protect our cherished freedoms.
  The Armed Forces Tax Fairness Act is an opportunity to provide our 
Armed Forces with logical tax relief to compensate them for their 
tireless and dangerous service to our country.
  The men and women who join our military services are constantly faced 
with uprooting their families, being shipped off to foreign lands for 
months

[[Page 7749]]

at a time, and long and difficult hours on the job. The jobs performed 
by our troops are often extremely demanding and come with great risk. 
As we are seeing daily in our liberation of the Iraqi people, these 
missions come with the real potential of casualties. While no 
legislation can compensate for the risks taken by our Armed Forces, I 
believe this legislation provides our troops deserved relief from 
unfair and burdensome tax.
  The exclusion of tax from death gratuity payments should have been 
implemented generations ago. The freedoms that every American enjoys 
are protected by the service and sacrifice of those brave Americans who 
lost their life for this country. For the Federal Government to tax any 
portion of a death gratuity payment is wrong and insulting. The debt 
owed to the men and women who have died fighting for the principles of 
this country is incalculable, but the least this Government can do is 
offer the family some degree of comfort and compensation without asking 
for a portion in a tax return. Nothing can replace a soldier, sailor, 
airman or marine who does not come home; however, at least we can offer 
compensation without tax.
  I fully support the Armed Forces Tax Fairness Act. However, I believe 
there are some other additional ideas that we, as the Senate, can adopt 
to improve the lives of those serving in our military. As many of my 
colleagues are aware, our troops are accorded a tax exclusion when 
serving in designated combat zones.
  Earlier this year, I introduced legislation that would expand those 
combat zones to provide additional exclusion when our troops are 
deploying to dangerous areas around the globe.
  I believe the combat zones tax exclusion should include the period in 
transit to that combat zone. By not subjecting military personnel to 
Federal or State taxes for this transit time, we would be providing a 
necessary benefit for the dangers associated with entering a combat 
zone. Deploying to a combat zone is a military operation that has its 
own set of dangers, from accidents to the constant threat of terrorist 
attack from the moment they leave their home port. And, our military 
personnel, including officers, should be covered by the full extent of 
the combat zone tax provisions during this critical period.
  As we focus on the ongoing conflict in Iraq, I would like to remind 
my colleagues that we also have military personnel executing the war on 
terrorism. My legislation would also provide the proper tax breaks for 
service men and women serving on Operation Enduring Freedom in 
Guantanamo Bay, Cuba, and the Horn of Africa. We know that these two 
areas remain filled with danger and instability from terrorist threats, 
so the combat zone exclusion should also be applied to these duty 
stations.
  Many of my constituents know the dangers associated with operating in 
Guantanamo Bay. The soldiers of the 2nd Battalion, 116th Infantry 
Regiment of the Virginia National Guard are serving in Cuba. They are 
playing an integral part in the war on terrorism and should be properly 
and fairly compensated for that service without taxation by the Federal 
Government during their service at Guantanamo.
  I believe that personnel serving overseas in support of the global 
war on terror are performing duties at least as hazardous as those 
performed by personnel in some existing qualified hazardous duty areas.
  As our Active, Guard and Reserve Armed Forces engage in a war with 
Iraq, while continuing our worldwide campaign against terrorism, it is 
vital that we do all we can to support the men and women who bear the 
burden of our defense and security. Passage of the Armed Forces Tax 
Fairness Act and the legislation I have introduced would further 
indicate to the brave men and women of the Armed Forces and their 
families that their service is of great value and their sacrifices are 
understood and appreciated by a grateful Nation.

                          ____________________