Text: H.R.3801 — 102nd Congress (1991-1992)All Information (Except Text)

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HR 3801 IH
102d CONGRESS
1st Session
 H. R. 3801
To amend the Internal Revenue Code of 1986 to exclude from gross income the
qualified military benefits received by retired military personnel serving as
administrators or instructors in the Junior Reserve Officers' Training Corps.
IN THE HOUSE OF REPRESENTATIVES
November 18, 1991
Mr. RAHALL 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 the
qualified military benefits received by retired military personnel serving as
administrators or instructors in the Junior Reserve Officers' Training Corps.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. EXCLUSION FOR QUALIFIED MILITARY BENEFITS RECEIVED BY RETIRED
MILITARY PERSONNEL SERVING AS ADMINISTRATORS OR INSTRUCTORS IN JUNIOR RESERVE
OFFICERS' TRAINING CORPS.
  (a) IN GENERAL- Subsection (b) of section 134 of the Internal Revenue Code
  of 1986 (relating to exclusion for certain military benefits) is amended
  by adding at the end the following new paragraph:
  `(4) RETIRED MEMBERS SERVING AS ADMINISTRATORS OR INSTRUCTORS IN JUNIOR
  RESERVE OFFICERS' TRAINING CORPS- This subsection shall be applied without
  regard to section 2031(d)(2) of title 10, United States Code.'
  (b) EFFECTIVE DATE- The amendment made by this section shall apply to
  taxable years beginning after the date of the enactment of this Act.

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