[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 234 Introduced in Senate (IS)]
108th CONGRESS
1st Session
S. 234
To provide that members of the Armed Forces performing services on the
Island of Diego Garcia shall be entitled to tax benefits in the same
manner as if such services were performed in a combat zone, and for
other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
January 29, 2003
Ms. Landrieu introduced the following bill; which was read twice and
referred to the Committee on Finance
_______________________________________________________________________
A BILL
To provide that members of the Armed Forces performing services on the
Island of Diego Garcia shall be entitled to tax benefits in the same
manner as if such services were performed in a combat zone, and for
other purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. AVAILABILITY OF CERTAIN TAX BENEFITS FOR MEMBERS OF THE
ARMED FORCES PERFORMING SERVICES ON THE ISLAND OF DIEGO
GARCIA.
(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 on the Island
of Diego Garcia 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 September 11, 2001.
(2) Withholding.--Subsection (a)(5) shall apply to
remuneration paid after September 10, 2001.
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