S. 1166Senate110th Congress (2007-2009)In Committee

Federal Employee Combat Zone Tax Parity Act

Introduced April 19, 2007

Legislative Activity

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2 earlier actions
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4758)

April 19, 2007

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SenateIntro Referral

Introduced in Senate

April 19, 2007

SenateIntro Referral

Sponsor introductory remarks on measure. (CR S4757-4758)

April 19, 2007

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S4758)

April 19, 2007

Floor Debate

10 members

What members said about S. 1166 on the floor

4 Republicans6 Democrats
Lamar Alexander
Sen. Lamar AlexanderR-TN · Apr 19, 2007

Mr. President, today I introduce legislation to reduce air pollution and the threat of global warming by enacting strict standards on the four major pollutants from powerplants. I send the…

Richard J. Durbin
Sen. Richard J. DurbinD-IL · Apr 19, 2007

Mr. President, I rise today to introduce America's Red Rock Wilderness Act of 2007. This legislation continues our Nation's commitment to preserve our natural heritage. Preservation of our Nation's…

Benjamin L. Cardin
Sen. Benjamin L. CardinD-MD · Apr 19, 2007

Mr. President, today I introduce the Colon Cancer Screen for Life Act of 2007 along with my colleagues, Senator Collins, Senator Lieberman, and Senator Graham. Many people are aware that colon cancer…

Tom Harkin
Sen. Tom HarkinD-IA · Apr 19, 2007

Mr. President, today, I rise to introduce legislation that will strike the consumptive demand clause from Section 307 of the Tariff Act of 1930 (19 U.S.C. 1307). Section 307 prohibits the importation…

John Warner
Sen. John WarnerR-VA · Apr 19, 2007

Mr. President, I rise today to introduce the Federal Employee Combat Zone Tax Parity Act, which would provide parity to civilian Federal employees by extending the tax credit currently received by…

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John Warner
Sen. John WarnerR-VA · Apr 19, 2007

Mr. President, I rise today to introduce the Federal Employee Combat Zone Tax Parity Act, which would provide parity to civilian Federal employees by extending the tax credit currently received by…

Russell D. Feingold
Sen. Russell D. FeingoldD-WI · Apr 19, 2007

Mr. President, I am very pleased to again join with the Senior Senator from Illinois, Mr. Durbin, as an original cosponsor of legislation, America's Red Rocks Wilderness Act of 2007, to designate…

Jeff Bingaman
Sen. Jeff BingamanD-NM · Apr 19, 2007

Mr. President, I am pleased today to join with my colleagues Senators Craig and Conrad and others in introducing the Medicare Medical Nutrition Therapy Act of 2007. This marks the fourth consecutive…

Daniel K. Akaka
Sen. Daniel K. AkakaD-HI · Apr 19, 2007

Mr. President, today I introduce the Blinded Veterans Paired Organ Act of 2007. This legislation would update the eligibility requirements for certain benefits provided to veterans with a service-…

James M. Inhofe
Sen. James M. InhofeR-OK · Apr 19, 2007

Mr. President, I rise today to introduce the Alternative Fuel Standard Act. The bill that I am introducing today reflects the President's draft legislation to which he referred in his State of the…

Larry E. Craig
Sen. Larry E. CraigR-ID · Apr 19, 2007

Mr. President, I rise today to introduce the ``Specialty Crop Competition Act of 2007.'' This bipartisan legislation co- sponsored by the distinguished Senator from Michigan, Senator Stabenow,…

Bill Text

Latest available legislative text

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Latest
Introduced in SenateIssued April 19, 2007

II

110th CONGRESS

1st Session

S. 1166

IN THE SENATE OF THE UNITED STATES

April 19, 2007

Mr. Warner 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 of the United States Government

(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 subparagraph 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 of the United States

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

(i)

an individual in the commissioned corps of the Public Health Service or the commissioned corps of the National Oceanic and Atmospheric Administration, and

(ii)

an individual not otherwise described in the preceding provisions of this subparagraph who is treated as an employee of the United States or an agency thereof for purposes of section 911(b).

(B)

Active service

The term active service means active Federal service by an employee of the United States.

.

(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.