H. R. 4621
IN THE HOUSE OF REPRESENTATIVES
May 8, 2014
Mr. Wittman (for himself, Mr. Connolly, and Mr. Wolf) introduced the following bill; which was referred to the Committee on Ways and Means
To amend the Internal Revenue Code of 1986 to exclude from gross income certain combat zone compensation of civilian employees of the United States.
This Act may be cited as the
Federal Employee Combat Zone Tax Parity Act
Exclusion from gross income for certain combat zone compensation of civilian employees of the United States
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:
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—
served in a combat zone, or
was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone,
For purposes of this subsection—
employee has the meaning given such term by
section 2105 of title 5, United States Code.
The term active service means active Federal service by an employee.
Section 2201(b) of such Code is amended by striking
112(c) both places it appears and inserting
The heading for section 112 of such Code is amended to read as follows:
Certain combat zone compensation of members of the Armed Forces and civilian employees of the United States
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.
The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.