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Text of To amend the Internal Revenue Code of 1986 to exclude from gross income certain retention and reenlistment bonuses for members ...

...bonuses for members of the Armed Forces.

This bill was introduced on April 4, 2000, in a previous session of Congress, but was not enacted. The text of the bill below is as of Apr 4, 2000 (Introduced).

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HR 4174 IH

106th CONGRESS

2d Session

H. R. 4174

To amend the Internal Revenue Code of 1986 to exclude from gross income certain retention and reenlistment bonuses for members of the Armed Forces.

IN THE HOUSE OF REPRESENTATIVES

April 4, 2000

Mr. KUYKENDALL (for himself, Mr. BILBRAY, Mr. WELLER, Mr. HOUGHTON, and Mr. SAM JOHNSON of Texas) introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to exclude from gross income certain retention and reenlistment bonuses for members of the Armed Forces.

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

SECTION 1. EXCLUSION FROM GROSS INCOME FOR RETENTION AND REENLISTMENT BONUSES FOR MEMBERS OF THE ARMED FORCES.

    (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) QUALIFIED RETENTION AND REENLISTMENT BONUS- Gross income does not include a qualified retention and reenlistment bonus.’.

    (b) QUALIFIED RETENTION AND REENLISTMENT BONUS DEFINED- Subsection (d) of section 112 of such Code (relating to definitions), as redesignated by subsection (a), is amended by adding at the end the following new paragraph:

      ‘(6) QUALIFIED RETENTION AND REENLISTMENT BONUS- The term ‘qualified retention and reenlistment bonus’ means special or incentive pay under one of the following provisions of title 37, United States Code: 301b, 301d, 301e, 308, 308b, 308h, 312, 314, 315, 317, 318, 319, 320, and 321.’.

    (c) CONFORMING AMENDMENT- Section 2201 of such Code is amended by striking ‘section 112(c)’ both places it appears and inserting ‘section 112(d)’.

    (d) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years beginning after December 31, 2000.