S. 1898Senate108th Congress (2003-2005)In Committee

Voluntary Support for Reservists and National Guard Members Act

Introduced November 20, 2003

Legislative Activity

Stay on top of the latest movement without scrolling through every action

2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S15288-15289)

November 20, 2003

View full timeline
SenateIntro Referral

Introduced in Senate

November 20, 2003

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S15288)

November 20, 2003

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S15288-15289)

November 20, 2003

Floor Debate

10 members

What members said about S. 1898 on the floor

6 Republicans4 Democrats
Jeff Sessions
Sen. Jeff SessionsR-AL · Nov 20, 2003

Mr. President, I rise today to introduce the Homeland Security Enhancement Act of 1003. Senator Miller and I have taken the lead in encouraging a culture of cooperation of all levels of immigration…

Richard G. Lugar
Sen. Richard G. LugarR-IN · Nov 20, 2003

Mr. President, I rise today to introduce the ``United States-Africa Partnership Act.'' This bill builds on the important trade and investment initiatives that were contained in the African Growth and…

Sam Brownback
Sen. Sam BrownbackR-KS · Nov 20, 2003

Mr. President, ours is a remarkable Nation. America is the home to 90 of the top 100 universities. Americans work an average of 300 hours more per year than our friends in Europe. More patents are…

Lisa Murkowski
Sen. Lisa MurkowskiR-AK · Nov 20, 2003

Mr. President, I rise to introduce a bill that will have a profound effect on the retention of teachers, administrators, and other school staff in remote and rural areas of Alaska. I am pleased to…

Arlen Specter
Sen. Arlen SpecterR-PA · Nov 20, 2003

Mr. President, I have sought recognition today to join my colleague Senator Reed of Rhode Island to introduce the National Commission on Digestive Diseases Act. Each year, more than 62 million…

Show 6 more
Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Nov 20, 2003

Mr. President, it is a privilege to join with Senator Cochran in supporting the Stroke Treatment and Ongoing Prevention Act of 2003. The STOP Stroke Act is a vital first step in building a national…

Patrick J. Leahy
Sen. Patrick J. LeahyD-VT · Nov 20, 2003

Mr. President, today I introduce an important, bipartisan piece of legislation that will amend the Trade Act of 1974 to help ensure that America's intellectual property rights are properly protected…

Jack Reed
Sen. Jack ReedD-RI · Nov 20, 2003

Mr. President, I rise today, along with my colleague, Senator Specter of Pennsylvania, to introduce the National Commission on Digestive Diseases Act. It is estimated that over 62 million Americans…

Norm Coleman
Sen. Norm ColemanR-MN · Nov 20, 2003

Mr. President, I ask unanimous consent that the bill I introduce today--the Voluntary Support for Reservists and National Guard Members Act, which creates a voluntary check-off on tax returns to…

Norm Coleman
Sen. Norm ColemanR-MN · Nov 20, 2003

Mr. President, I ask unanimous consent that the bill I introduce today--the Voluntary Support for Reservists and National Guard Members Act, which creates a voluntary check-off on tax returns to…

Thomas A. Daschle
Sen. Thomas A. DaschleD-SD · Nov 20, 2003

Mr. President, I ask unanimous consent that the text of the bill be printed in the Record.

Bill Text

Latest available legislative text

Reading Mode
Latest
Introduced in SenateIssued November 20, 2003
        [Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 1898 Introduced in Senate (IS)]

108th CONGRESS
1st Session
S. 1898

To amend the Internal Revenue Code of 1986 to allow taxpayers to
designate part or all of any income tax refund to support reservists
and National Guard members.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

November 20, 2003

Mr. Coleman introduced the following bill; which was read twice and
referred to the Committee on Finance

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to allow taxpayers to
designate part or all of any income tax refund to support reservists
and National Guard members.

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 ``Voluntary Support for Reservists and
National Guard Members Act''.

SEC. 2. DESIGNATION OF OVERPAYMENTS TO SUPPORT RESERVISTS.

(a) Designation.--
(1) In general.--Subchapter A of chapter 61 of the Internal
Revenue Code of 1986 is amended by adding at the end the
following new part:

``PART IX--DESIGNATION OF OVERPAYMENTS TO SUPPORT RESERVISTS

``Sec. 6097. Designation.

``SEC. 6097. DESIGNATION.

``(a) In General.--In the case of an individual, with respect to
each taxpayer's return for the taxable year of the tax imposed by
chapter 1, such taxpayer may designate that a specified portion (not
less than $1) of any overpayment of tax for such taxable year be paid
over to the Reservist Income Differential Trust Fund.
``(b) Manner and Time of Designation.--A designation under
subsection (a) may be made with respect to any taxable year only at the
time of filing the return of the tax imposed by chapter 1 for such
taxable year. Such designation shall be made in such manner as the
Secretary prescribes by regulations except that such designation shall
be made either on the first page of the return or on the page bearing
the taxpayer's signature.
``(c) Overpayments Treated as Refunded.--For purposes of this
title, any portion of an overpayment of tax designated under subsection
(a) shall be treated as--
``(1) being refunded to the taxpayer as of the last date
prescribed for filing the return of tax imposed by chapter 1
(determined without regard to extensions) or, if later, the
date the return is filed, and
``(2) a contribution made by such taxpayer on such date to
the United States.''.
(2) Transfers to reservist income differential trust
fund.--The Secretary of the Treasury shall, from time to time,
transfer to the Reservist Income Differential Trust Fund the
amounts designated under section 6097 of the Internal Revenue
Code of 1986.
(3) Clerical amendment.--The table of parts for subchapter
A of chapter 61 of the Internal Revenue Code of 1986 is amended
by adding at the end the following new item:

``Part IX. Designation of overpayments to
support reservists.''.
(b) Reservist Income Differential Trust Fund.--
(1) In general.--Subchapter A of chapter 98 of the Internal
Revenue Code of 1986 (relating to trust fund code) is amended
by adding at the end the following new section:

``SEC. 9511. RESERVIST INCOME DIFFERENTIAL TRUST FUND.

``(a) Establishment.--There is established in the Treasury of the
United States a trust fund to be known as the `Reservist Income
Differential Trust Fund', consisting of such amounts as may be
appropriated or credited to such Trust Fund as provided in this section
or section 9602(b).
``(b) Transfers to Trust Fund.--There are hereby appropriated to
the Reservist Income Differential Trust Fund amounts equivalent to the
amounts designated under section 6097 (relating to designation of
overpayments to support reservists).
``(c) Expenditures.--Amounts in the Reservist Income Differential
Trust Fund shall be available for making distributions to eligible
members of reserve components in accordance with section 212 of title
37, United States Code.''.
(2) Clerical amendment.--The table of sections for such
subchapter is amended by adding at the end the following new
item:

``Sec. 9511. Reservist Income
Differential Trust Fund.''.
(c) Effective Dates.--
(1) Subsection (a).--The amendments made by subsection (a)
shall apply to taxable years beginning after December 31, 2003.
(2) Subsection (b).--The amendments made by subsection (b)
shall take effect on the date of the enactment of this Act.

SEC. 3. PAY DIFFERENTIAL FOR MOBILIZED RESERVES.

(a) Authority.--
(1) In general.--Chapter 3 of title 37, United States Code,
is amended by adding at the end the following new section:
``Sec. 212. Reserves on active duty: pay differential for service in
support of a contingency operation
``(a) Authority.--To the extent provided in appropriations Acts,
the Secretary of a military department shall pay an eligible member of
a reserve component of the armed forces a pay differential computed
under subsection (c).
``(b) Eligible Member.--A member of a reserve component is eligible
for a pay differential for each month during which the member is
serving on active duty for a period of more than 30 days pursuant to a
call or order to active duty under a provision of law referred to in
section 101(a)(13)(B) of title 10.
``(c) Amount.--(1) Subject to paragraphs (2) and (3), the amount of
a pay differential paid under this section for a month to a member
called or ordered to active duty as described in subsection (b) shall
be equal to the excess of--
``(A) the monthly rate of the salary, wage, or similar form
of compensation that applied to the member in the member's
position of employment (if any) for the last full month before
the month in which the member either commenced the period of
active duty to which called or ordered or commenced the
performance of duties for the armed forces in another duty
status in preparation for the performance of the active duty to
which called or ordered, over
``(B) the monthly rate of basic pay payable to the member
under section 204 of this title for such month of active-duty
service.
``(2) The Secretary concerned may pay a member a pay differential
under this section for a month in an amount less than the amount
computed under paragraph (1) if the Secretary concerned determines that
it is necessary to do so on the basis of the availability of funds for
such purpose.
``(3) A member may not be paid more than a total of $25,000 under
this section.
``(d) Funding.--(1) Pay differentials under this section shall be
paid out of funds that are transferred from the Reservist Income
Differential Trust Fund to military personnel accounts for the purposes
of this section.
``(2) The Secretary of Defense and the Secretary of the Treasury
shall jointly prescribe regulations providing for transfers of funds in
the Reservist Income Differential Trust Fund to the appropriate
military personnel accounts to make payments under this section.
``(3) In this section, the term `Reservist Income Differential
Trust Fund' means the Reservist Income Differential Trust Fund referred
to in section 6097 of the Internal Revenue Code.''.
(2) Clerical amendment.--The table of sections at the
beginning of such chapter is amended by adding at the end the
following new item:

``212. Reserves on active duty: pay differential for service in support
of a contingency operation.''.
(b) Effective Date.--Section 212 of title 37, United States Code,
shall take effect on October 1, 2004, and shall apply with respect to
months that begin on or after that date.
<all>