S. 1967 (104th): A bill to provide that members of the Armed Forces who performed services for the peacekeeping efforts ...

...in Somalia shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purp

104th Congress, 1995–1996. Text as of Jul 17, 1996 (Introduced).

Status & Summary | PDF | Source: GPO

S 1967 IS

104th CONGRESS

2d Session

S. 1967

To provide that members of the Armed Forces who performed services for the peacekeeping efforts in Somalia shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purposes.

IN THE SENATE OF THE UNITED STATES

July 17, 1996

Mr. BROWN 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 who performed services for the peacekeeping efforts in Somalia shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purposes.

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

SECTION 1. TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN CERTAIN HAZARDOUS DUTY AREAS.

    (a) GENERAL RULE- 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 Somalia, if for the period beginning after December 2, 1992, and ending before April 1, 1994, any member of the Armed Forces of the United States was 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 country. Such term includes such country only during the period such entitlement was in effect. Solely for purposes of applying section 7508 of the Internal Revenue Code of 1986, in the case of an individual who is performing services as part of Operation Restore Hope outside the United States while deployed away from such individual’s permanent duty station, the term ‘qualified hazardous duty area’ includes, during the period for which such entitlement is in effect, any area in which such services are performed.

    (c) EFFECTIVE DATE; SPECIAL RULE-

      (1) EFFECTIVE DATE- The provisions of this section shall take effect on the date of the enactment of this Act.

      (2) SPECIAL RULE- If refund or credit of any overpayment of tax resulting from the application of this section is prevented at any time on or before April 15, 1997, by the operation of any law or rule of law (including res judicata), refund or credit of such overpayment (to the extent attributable to the application of this section) may, nevertheless, be made or allowed if claim therefor is filed on or before April 15, 1997.