[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[S. 235 Introduced in Senate (IS)]
108th CONGRESS
1st Session
S. 235
To amend the Internal Revenue Code of 1986 to clarify the treatment of
dependent care assistance programs sponsored by the Department of
Defense for members of the Armed Forces of the United States.
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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
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A BILL
To amend the Internal Revenue Code of 1986 to clarify the treatment of
dependent care assistance programs sponsored by the Department of
Defense for members of the Armed Forces of the United States.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION. 1. CLARIFICATION OF THE TREATMENT OF CERTAIN DEPENDENT CARE
ASSISTANCE PROGRAMS.
(a) In General.--Section 134(b) of the Internal Revenue Code of
1986 (defining qualified military benefit) is amended by adding at the
end the following new paragraph:
``(4) Clarification of certain benefits.--For purposes of
paragraph (1), such term includes any dependent care assistance
program (as in effect on the date of the enactment of this
paragraph) for any individual described in paragraph (1)(A).''.
(b) Conforming Amendments.--
(1) Section 134(b)(3)(A) of the Internal Revenue Code of
1986 is amended by inserting ``and paragraph (4)'' after
``subparagraphs (B)''.
(2) Section 3121(a)(18) of such Code is amended by striking
``or 129'' and inserting ``, 129, or 134(b)(4)''.
(3) Section 3306(b)(13) of such Code is amended by striking
``or 129'' and inserting ``, 129, or 134(b)(4)''.
(4) Section 3401(a)(18) of such Code is amended by striking
``or 129'' and inserting ``, 129, or 134(b)(4)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2001.
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