There is one summary. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (04/10/2002)

Combat Pay for Combat Risk Act of 2002 - Dictates that a member of the Armed Forces of the United States who is entitled to special pay for being subject to hostile fire or imminent danger as part of Operation Enduring Freedom (or any successor operation) shall be treated in the same manner as if the individual were in a combat zone for the following provisions of the Internal Revenue Code: (1) those relating to the special rule where a deceased spouse was missing in action; (2) those pertaining to exclusion of certain combat pay for soldiers; (3) those relating to income taxes of members of the Armed Forces upon death; (4) those pertaining to members of the Armed Forces dying in combat zone or by reason of wounds suffered in the combat zone; (5) those defining wages relating to combat pay (to apply to remuneration paid after the passage of the Act); (6) those dealing with taxation of phone service for soldiers from a combat zone; (7) those pertaining to a joint tax return where an individual is missing in action; and (8) those relating to time for performing certain acts postponed due to service in a combat zone.