[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 878 Introduced in Senate (IS)]
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119th CONGRESS
1st Session
S. 878
To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply
to members of the Coast Guard when the Coast Guard is not operating as
a service in the Department of the Navy, and for other purposes.
_______________________________________________________________________
IN THE SENATE OF THE UNITED STATES
March 6, 2025
Mr. Cassidy (for himself and Mr. Warnock) introduced the following
bill; which was read twice and referred to the Committee on Finance
_______________________________________________________________________
A BILL
To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply
to members of the Coast Guard when the Coast Guard is not operating as
a service in the Department of the Navy, 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. SHORT TITLE.
This Act may be cited as the ``Coast Guard Combat-Injured Tax
Fairness Act''.
SEC. 2. RESTORATION OF AMOUNTS IMPROPERLY WITHHELD FOR TAX PURPOSES
FROM SEVERANCE PAYMENTS TO VETERANS OF THE COAST GUARD
WITH COMBAT-RELATED INJURIES.
(a) Application to Members of the Coast Guard When the Coast Guard
Is Not Operating as a Service in the Department of the Navy.--The
Combat-Injured Veterans Tax Fairness Act of 2016 (Public Law 114-292;
10 U.S.C. 1212 note) is amended--
(1) in section 3(a)--
(A) in the matter preceding paragraph (1), by
inserting ``(and the Secretary of Homeland Security,
with respect to the Coast Guard when it is not
operating as a service in the Department of the Navy,
and the Secretary of Transportation, with respect to
the Coast Guard during the period in which it was
operating as a service in the Department of
Transportation)'' after ``the Secretary of Defense'';
and
(B) in paragraph (1)(A)--
(i) in clause (i), by striking ``the
Secretary'' and inserting ``the Secretary of
Defense (or the Secretary of Homeland Security
or the Secretary of Transportation, with
respect to the Coast Guard, as applicable)'';
(ii) in clause (ii), by striking ``the
Secretary'' and inserting ``the Secretary of
Defense (or the Secretary of Homeland Security
or the Secretary of Transportation, with
respect to the Coast Guard, as applicable)'';
and
(iii) in clause (iv), by striking ``the
Secretary'' and inserting ``the Secretary of
Defense (or the Secretary of Homeland Security
or the Secretary of Transportation, with
respect to the Coast Guard, as applicable)'';
(2) in section 4--
(A) in the section heading, by inserting ``and
secretary of homeland security'' after ``secretary of
defense'';
(B) by inserting ``(and the Secretary of Homeland
Security with respect to the Coast Guard when it is not
operating as a service in the Department of the Navy)''
after ``The Secretary of Defense''; and
(C) by striking ``made by the Secretary'' and
inserting ``made by the Secretary of Defense (or the
Secretary of Homeland Security with respect to the
Coast Guard)''; and
(3) in section 5--
(A) in subsection (a)--
(i) by inserting ``(and the Secretary of
Homeland Security, with respect to the Coast
Guard when it is not operating as a service in
the Department of the Navy, and the Secretary
of Transportation, with respect to the Coast
Guard during the period in which it was
operating as a service in the Department of
Transportation)'' after ``the Secretary of
Defense''; and
(ii) by striking ``the Secretary to'' and
inserting ``the Secretary of Defense (or the
Secretary of Homeland Security or the Secretary
of Transportation, with respect to the Coast
Guard, as applicable) to''; and
(B) in subsection (b)--
(i) in paragraph (2), by striking ``the
Secretary'' and inserting ``the Secretary of
Defense (or the Secretary of Homeland Security
or the Secretary of Transportation, with
respect to the Coast Guard, as applicable)'';
and
(ii) in paragraph (3), by striking ``the
Secretary'' and inserting ``the Secretary of
Defense (or the Secretary of Homeland Security,
with respect to the Coast Guard when it is not
operating as a service in the Department of the
Navy)''.
(b) Deadlines.--
(1) Identification of amounts improperly withheld and
reporting.--The Secretary of Homeland Security and the
Secretary of Transportation shall carry out the requirements
under--
(A) section 3(a) of the Combat-Injured Veterans Tax
Fairness Act of 2016 (Public Law 114-292; 10 U.S.C.
1212 note), as amended by subsection (a)(1), not later
than one year after the date of the enactment of this
Act; and
(B) section 5 of that Act, as amended by subsection
(a)(3), not later than one year after the date of the
enactment of this Act.
(2) Ensuring amounts are not improperly withheld.--The
Secretary of Homeland Security shall carry out the requirements
under section 4 of the Combat-Injured Veterans Tax Fairness Act
of 2016 (Public Law 114-292; 10 U.S.C. 1212 note), as amended
by subsection (a)(2), beginning on the date of the enactment of
this Act.
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