Text: H.R.2778 — 104th Congress (1995-1996)All Information (Except Text)

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Public Law No: 104-117 (03/20/1996)

 
[104th Congress Public Law 117]
[From the U.S. Government Printing Office]


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[DOCID: f:publ117.104]


[[Page 110 STAT. 827]]

Public Law 104-117
104th Congress

                                 An Act


 
To provide that members of the Armed Forces performing services for the 
 peacekeeping efforts in Bosnia and Herzegovina, Croatia, and Macedonia 
shall be entitled to tax benefits in the same manner as if such services 
 were performed in a combat zone, and for other purposes. <<NOTE: Mar. 
                       20, 1996 -  [H.R. 2778]>> 

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

SECTION 1. <<NOTE: 26 USC 112 note.>>  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 Bosnia and Herzegovina, 
Croatia, or Macedonia, if as of the date of the enactment of this 
section any member of the Armed Forces of the United States is 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 any 
such country only during the period such entitlement is 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 Joint Endeavor outside the United States while 
deployed away from such individual's permanent duty station, the term 
``qualified

[[Page 110 STAT. 828]]

hazardous duty area'' includes, during the period for which such 
entitlement is in effect, any area in which such services are performed.
    (c) Exclusion of Combat Pay From Withholding Limited to Amount 
Excludable From Gross Income.--Paragraph (1) of section 3401(a) of the 
Internal Revenue Code of 1986 <<NOTE: 26 USC 3401.>>  (defining wages) 
is amended by inserting before the semicolon the following: ``to the 
extent remuneration for such service is excludable from gross income 
under such section''.

    (d) Increase in Combat Pay Exclusion for Officers to Highest Amount 
Applicable to Enlisted Personnel.--
            (1) <<NOTE: 26 USC 112.>>  In general.--Subsection (b) of 
        section 112 of such Code (relating to commissioned officers) is 
        amended by striking ``$500'' and inserting ``the maximum 
        enlisted amount''.
            (2) Maximum enlisted amount.--Subsection (c) of section 112 
        of such Code (relating to definitions) is amended by adding at 
        the end the following new paragraph:
            ``(5) The term `maximum enlisted amount' means, for any 
        month, the sum of--
                    ``(A) the highest rate of basic pay payable for such 
                month to any enlisted member of the Armed Forces of the 
                United States at the highest pay grade applicable to 
                enlisted members, and
                    ``(B) in the case of an officer entitled to special 
                pay under section 310 of title 37, United States Code, 
                for such month, the amount of such special pay payable 
                to such officer for such month.''.

    (e) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        provisions of and amendments made by this section shall take 
        effect on November 21, 1995.
            (2) Withholding.--Subsection (a)(5) and the amendment made 
        by subsection (c) shall apply to remuneration paid after the 
        date of the enactment of this Act.

SEC. 2. EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.

    Subsection (c) of section 10511 of the Revenue Act of 
1987 <<NOTE: 26 USC 7801 note.>>  is amended by striking ``October 1, 
2000'' and by inserting ``October 1, 2003''.

    Approved March 20, 1996.

LEGISLATIVE HISTORY--H.R. 2778:
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HOUSE REPORTS: No. 104-465 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 142 (1996):
            Mar. 5, considered and passed House.
            Mar. 6, considered and passed Senate.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 32 (1996):
            Mar. 20, Presidential statement.

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