S. 704Senate115th Congress (2017-2019)In Committee

Sinai Service Recognition Act

Introduced March 23, 2017

AI-Generated Summary

Updated April 15, 2026 at 2:00 PM UTC

The Sinai Service Recognition Act would treat service performed by U.S. Armed Forces members in the Sinai Peninsula of Egypt as if it were performed in a combat zone for tax purposes. This means service members stationed there would receive the same tax benefits that apply to combat‑zone service, such as combat‑pay exclusions and special filing rules. The law applies only while a service member is eligible for hazardous‑duty pay for that location.

Key Provisions

  • Defines the Sinai Peninsula as a “qualified hazardous duty area” whenever a service member is entitled to special hazardous‑duty pay for work there.
  • Treats that area the same as a combat zone for several sections of the Internal Revenue Code, including the exclusion of combat pay, special rules for deceased or missing spouses, joint‑return filing, and other combat‑zone tax benefits.
  • Sets the effective date of the tax treatment to June 9, 2015, with withholding rules applying to pay after the law’s enactment.

Legislative Activity

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1 earlier action
SenateIntro Referral Latest Action

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1975)

March 23, 2017

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SenateIntro Referral

Introduced in Senate

March 23, 2017

SenateIntro Referral

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1975)

March 23, 2017

Floor Debate

2 members

What members said about S. 704 on the floor

1 Republican1 Democrat
Edward J. Markey
Sen. Edward J. MarkeyD-MA · Mar 23, 2017

Mr. President, I rise to speak again today about the epidemic of deadly, illicit fentanyl plaguing our Nation and how, through bipartisan legislation I have introduced today, we can help to stop this…

John Cornyn
Sen. John CornynR-TX · Mar 23, 2017

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

John Cornyn
Sen. John CornynR-TX · Mar 23, 2017

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

Bill Text

Latest available legislative text

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Introduced in SenateIssued March 23, 2017

II

115th CONGRESS

1st Session

S. 704

IN THE SENATE OF THE UNITED STATES

March 23, 2017

Mr. Cornyn (for himself and Ms. Klobuchar) 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 in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

1.

Short title

This Act may be cited as the Sinai Service Recognition Act.

2.

Treatment of certain individuals performing services in the Sinai Peninsula of Egypt

(a)

In general

For purposes of the following provisions of the Internal Revenue Code of 1986, a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone (as determined under section 112 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)

Qualified hazardous duty area

For purposes of this section, the term qualified hazardous duty area means the Sinai Peninsula of Egypt, if as of the date of the enactment of this section any member of the Armed Forces of the United States 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 in such location. Such term includes such location only during the period such entitlement is in effect.

(c)

Effective date

(1)

In general

Except as provided in paragraph (2), the provisions of this section shall take effect on June 9, 2015.

(2)

Withholding

Subsection (a)(5) shall apply to remuneration paid after the date of the enactment of this Act.