Text: H.R.1376 — 106th Congress (1999-2000)All Information (Except Text)
Public Law No: 106-21 (04/19/1999)
[106th Congress Public Law 21]
[From the U.S. Government Printing Office]
[[Page 113 STAT. 34]]
Public Law 106-21
To extend the tax benefits available with respect to services performed
in a combat zone to services performed in the Federal Republic of
negro) and certain other areas, and for other purposes. <<NOTE: Apr. 19,
1999 - [H.R. 1376]>>
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.>> AVAILABILITY OF CERTAIN TAX
BENEFITS FOR SERVICES AS PART OF OPERATION ALLIED FORCE.
(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
(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
(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 any area of the Federal
Republic of Yugoslavia (Serbia/Montenegro), Albania, the Adriatic Sea,
and the northern Ionian Sea (above the 39th parallel) during the period
(which includes the date of the enactment of this Act) that 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 area.
(c) Special Rule for Section 7508.--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 Allied Force
outside the United States while deployed
[[Page 113 STAT. 35]]
away from such individual's permanent duty station, the term ``qualified
hazardous duty area'' includes, during the period for which the
entitlement referred to in subsection (b) is in effect, any area in
which such services are performed.
(d) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), this
section shall take effect on March 24, 1999.
(2) Withholding.--Subsection (a)(5) shall apply to
remuneration paid after the date of the enactment of this Act.
Approved April 19, 1999.
LEGISLATIVE HISTORY--H.R. 1376 (S. 767):
HOUSE REPORTS: No. 106-90 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 145 (1999):
Apr. 15, considered and passed House and Senate.