H.R.4152 - Combat Pay for Combat Risk Act of 2002107th Congress (2001-2002)
Text: H.R.4152 — 107th Congress (2001-2002)
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Introduced in House (04/10/2002)
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[Congressional Bills 107th Congress] [From the U.S. Government Printing Office] [H.R. 4152 Introduced in House (IH)] 107th CONGRESS 2d Session H. R. 4152 To extend the tax benefits available with respect to services performed in a combat zone to services performed in response to the terrorist attacks against the United States on September 11, 2001. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 10, 2002 Mr. Keller (for himself, Mr. Shaw, Mr. Foley, Mr. Rohrabacher, Mr. Weldon of Florida, Mr. Dan Miller of Florida, Mr. Jeff Miller of Florida, and Mr. Wexler) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To extend the tax benefits available with respect to services performed in a combat zone to services performed in response to the terrorist attacks against the United States on September 11, 2001. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Combat Pay for Combat Risk Act of 2002''. SEC. 2. AVAILABILITY OF CERTAIN TAX BENEFITS FOR SERVICES AS PART RESPONSE TO TERRORIST ATTACKS ON SEPTEMBER 11, 2001. (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 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 January 1, 2002. (2) Withholding.--Subsection (a)(5) shall apply to remuneration paid after the date of the enactment of this Act. <all>