H.R. 2879 (104th): To provide that individuals performing services for the peacekeeping effort in the Republic of Bosnia and Herzegovina ...

...shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

104th Congress, 1995–1996. Text as of Jan 25, 1996 (Introduced).

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HR 2879 IH

104th CONGRESS

2d Session

H. R. 2879

To provide that individuals performing services for the peacekeeping effort in the Republic of Bosnia and Herzegovina shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

IN THE HOUSE OF REPRESENTATIVES

January 25, 1996

Mr. GIBBONS (for himself, Mr. RANGEL, Mr. STARK, Mr. JACOBS, Mr. FORD, Mr. MATSUI, Mrs. KENNELLY, Mr. COYNE, Mr. LEVIN, Mr. CARDIN, Mr. MCDERMOTT, Mr. KLECZKA, Mr. LEWIS of Georgia, Mr. PAYNE of Virginia, Mr. NEAL of Massachusetts, and Mr. MCNULTY) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To provide that individuals performing services for the peacekeeping effort in the Republic of Bosnia and Herzegovina shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

    Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. TREATMENT OF INDIVIDUALS PERFORMING SERVICES IN THE JOINT ENDEAVOR AREA OF OPERATIONS.

    (a) GENERAL RULE- Any individual who performs Joint Endeavor services (and the spouse of such individual) shall be entitled to the benefits of the following provisions of the Internal Revenue Code of 1986 in the same manner as if such services were performed in an area designated by the President of the United States by Executive order as a combat zone for purposes of section 112 of such Code:

      (1) Section 112 (relating to the exclusion of certain combat pay of members of the Armed Forces).

      (2) Section 692 (relating to income taxes of members of Armed Forces on death).

      (3) Section 2201 (relating to members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.).

      (4) Section 7508 (relating to time for performing certain acts postponed by reason of service in combat zone).

      (5) Section 3401(a)(1) (defining wages relating to combat pay for members of the Armed Forces).

      (6) Section 2(a)(3) (relating to special rule where deceased spouse was in missing status).

      (7) Section 6013(f)(1) (relating to joint return where individual is in missing status).

      (8) Section 4253(d) (relating to the taxation of phone service originating from a combat zone from members of the Armed Forces).

    (b) JOINT ENDEAVOR SERVICES- For purposes of this section, the term ‘Joint Endeavor services’ means any services in the Armed Forces of the United States or in support of such Armed Forces if--

      (1) such services are performed in the area designated by the President pursuant to this paragraph as the ‘Joint Endeavor Area of Operations’, and

      (2) such services are performed during the period beginning on the date designated by the President by Executive order as the commencement of the Joint Endeavor Area of Operations and ending on the date designated by the President by Executive order as the termination of such operations.

    (c) EXCLUSION OF COMBAT PAY FROM WITHHOLDING LIMITED TO AMOUNT EXCLUDABLE FROM GROSS INCOME- Paragraph (1) of section 3401(a) of the Internal Revenue Code of 1986 (defining wages) is amended by inserting before the semicolon the following: ‘to the extent remuneration for such service is excludable from gross income under such section’.

    (d) EFFECTIVE DATE- The provisions of, and amendment made by, this section shall take effect on November 21, 1995.