S. 3959Senate109th Congress (2005-2007)In Committee

Federal Employee Combat Zone Tax Parity Act

Introduced September 27, 2006

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance.

September 27, 2006

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SenateIntro Referral

Introduced in Senate

September 27, 2006

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S10305-10306)

September 27, 2006

SenateIntro Referral

Read twice and referred to the Committee on Finance.

September 27, 2006

Floor Debate

13 members

What members said about S. 3959 on the floor

9 Republicans4 Democrats
John F. Kerry
Sen. John F. KerryD-MA · Sep 27, 2006

Mr. President, I am pleased to join my colleagues Senators Smith, Conrad, and Bingaman in introducing the Women's Retirement Security Act of 2006. This legislation comes on the heels of the passage…

Pete V. Domenici
Sen. Pete V. DomeniciR-NM · Sep 27, 2006

Mr. President, I note the arrival on the floor of the distinguished Senator from Nevada. The legislation that I will be talking about is of significant interest to the Senator from Nevada. But it…

John Warner
Sen. John WarnerR-VA · Sep 27, 2006

Mr. President, I rise today along with my colleague Senator George Allen to introduce the Federal Employee Combat Zone Tax Parity Act, which would provide parity to civilian Federal employees by…

John Warner
Sen. John WarnerR-VA · Sep 27, 2006

Mr. President, I rise today along with my colleague Senator George Allen to introduce the Federal Employee Combat Zone Tax Parity Act, which would provide parity to civilian Federal employees by…

James M. Inhofe
Sen. James M. InhofeR-OK · Sep 27, 2006

Mr. President, I rise today to introduce legislation which will protect the Constitutionally-guaranteed exercise of free speech and exercise of religion, the Religious Freedom Act of 2006. The…

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William H. Frist
Sen. William H. FristR-TN · Sep 27, 2006

Mr. President, like all of my colleagues in this body, I recognize that our immigration system needs vast improvements. While we have spent a great deal of time discussing immigration over the past…

Olympia J. Snowe
Sen. Olympia J. SnoweR-ME · Sep 27, 2006

Mr. President, to help start-up small businesses obtain access to capital, today I rise with my colleague Senator Kerry to introduce the Access to Capital for Entrepreneurs Act of 2006 or ACE Act.…

Larry E. Craig
Sen. Larry E. CraigR-ID · Sep 27, 2006

Mr. President, I rise today to express my strong support for the Nuclear Fuel Management and Disposal Act introduced today by Senator Pete Domenici. Senator Domenici has long been a courageous…

Ted Stevens
Sen. Ted StevensR-AK · Sep 27, 2006

Mr. President, I am pleased to introduce the Pipeline Inspection, Protection, Enforcement, and Safety Act of 2006. I am joined by my colleagues from the Commerce, Science, and Transportation…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Sep 27, 2006

Mr. President, I rise today with my colleagues, Senator Smith and Senator Kerry, to introduce this important legislation that will ensure that more working Americans have a retirement account. This…

Hillary Rodham Clinton
Sen. Hillary Rodham ClintonD-NY · Sep 27, 2006

Mr. President, I rise today to introduce legislation that will create an undergraduate institution designed to cultivate a generation of young leaders dedicated to public service. The U.S. Public…

Mike DeWine
Sen. Mike DeWineR-OH · Sep 27, 2006

Mr. President, it is a well-known fact that people with disabilities face a great risk of abuse and victimization--in fact, studies indicate that disabled adults experience violence or abuse at least…

Edward M. Kennedy
Sen. Edward M. KennedyD-MA · Sep 27, 2006

Mr. President, more and more seniors are waking each day and learning they've fallen into the dreaded ``donut hole''--the gap in prescription drug coverage that leaves them with large drug costs to…

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Trent Lott
Sen. Trent LottR-MS · Sep 27, 2006

Mr. President, I want to again express my appreciation to the distinguished Senator from New Mexico--I know this is a feeling shared by a lot of Senators--for his efforts and leadership over many…

Bill Text

Latest available legislative text

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Latest
Introduced in SenateIssued September 27, 2006

II

109th CONGRESS

2d Session

S. 3959

IN THE SENATE OF THE UNITED STATES

September 27, 2006

Mr. Warner (for himself and Mr. Allen) 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 exclude from gross income certain combat zone compensation of civilian employees of the United States.

1.

Short title

This Act may be cited as the Federal Employee Combat Zone Tax Parity Act.

2.

Exclusion from gross income for certain combat zone compensation of civilian employees of the United States

(a)

In general

Section 112 of the Internal Revenue Code of 1986 (relating to certain combat zone compensation of members of the Armed Forces) is amended by redesignating subsections (c) and (d) as subsections (d) and (e), respectively, and by inserting after subsection (b) the following new subsection:

(c)

Civilian employees

(1)

In general

Gross income does not include so much of the compensation as does not exceed the maximum amount specified in subsection (b) for active service as an employee of the United States for any month during any part of which such employee—

(A)

served in a combat zone, or

(B)

was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone; but this paragraph shall not apply for any month beginning more than 2 years after the date of the termination of combatant activities in such zone.

(2)

Definitions

For purposes of this subsection—

(A)

Employee

The term employee has the meaning given such term by section 2105 of title 5, United States Code.

(B)

Active service

The term active service means active Federal service by an employee.

.

(b)

Conforming amendments

(1)

Section 2201(b) of such Code is amended by striking 112(c) both places it appears and inserting 112(d).

(2)

The heading for section 112 of such Code is amended to read as follows:

112.

Certain combat zone compensation of members of the Armed Forces and civilian employees of the United States

.

(3)

The item relating to section 112 in the table of sections for part III of subchapter B of chapter 1 of such Code is amended to read as follows:

Sec. 112. Certain combat zone compensation of members of the Armed Forces and civilian employees of the United States.

.

(c)

Effective date

The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.