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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (4)

Short Titles

Short Titles - House of Representatives

Short Titles as Passed House

Armed Forces Tax Fairness Act of 2002

Short Titles as Introduced

Armed Forces Tax Fairness Act of 2002

Short Titles - Senate

Short Titles as Passed Senate

Armed Forces Tax Fairness Act of 2002

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services and Foreign Service in determining the exclusion of gain from the sale of a principal residence and to restore the tax exempt status of death gratuity payments to members of the uniformed services, and for other purposes.

Actions Overview (3)

11/14/2002Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
10/09/2002Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 412 - 0 (Roll no. 451).(text: CR 10/7/2002 H7164-7165)
10/07/2002Introduced in House

All Actions (15)

Date Chamber
11/15/2002SenateMessage on Senate action sent to the House.
11/14/2002SenatePassed Senate with an amendment by Unanimous Consent.
11/14/2002SenateS.Amdt.4961 Amendment SA 4961 agreed to in Senate by Unanimous Consent.
11/14/2002SenateS.Amdt.4961 Amendment SA 4961 proposed by Senator Reid for Senator Baucus. (consideration: CR S11159-11160) To provide additional tax equity for military personnel and for other purposes.
11/14/2002SenateMeasure laid before Senate by unanimous consent. (consideration: CR S11159-11160)
10/09/2002SenateReceived in the Senate.
10/09/2002-11:01amHouseMotion to reconsider laid on the table Agreed to without objection.
10/09/2002-11:01amHouseOn motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 412 - 0 (Roll no. 451). (text: CR 10/7/2002 H7164-7165)
10/09/2002-10:53amHouseConsidered as unfinished business. (consideration: CR H7308-7309)
10/07/2002-10:11pmHouseAt the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed until Oct. 8.
10/07/2002-9:55pmHouseDEBATE - The House proceeded with forty minutes of debate on H.R. 5557.
10/07/2002-9:55pmHouseConsidered under suspension of the rules. (consideration: CR H7164-7167)
10/07/2002-9:54pmHouseMr. Weller moved to suspend the rules and pass the bill.
10/07/2002HouseReferred to the House Committee on Ways and Means.
10/07/2002HouseIntroduced in House

Cosponsors (0)

No cosponsors.

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Ways and Means10/07/2002 Referred to

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Latest Summary (3)

There are 3 summaries for H.R.5557. View summaries

Shown Here:
Passed Senate amended (11/14/2002)

Armed Forces Tax Fairness Act of 2002 - (Sec. 2) Amends the Internal Revenue Code (the Code) to suspend, for members of the uniformed services or of the Foreign Service serving on "qualified official extended duty" (any extended duty while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), the five-year period utilized in determining exclusion of gain from the sale of such residence. Limits the extension of such period to not more than five years.

(Sec. 3) Restores in full the tax-exempt status of death gratuity payments to members of the armed services.

(Sec. 4) Excludes from gross income any fringe benefit qualifying as a "qualified military base realignment and closure fringe."

(Sec. 5) Expands the applicability of rules concerning time for the performance of certain acts under the Code (filing, payment, and etc.) which may be postponed because of service in a combat zone to include service away from a service member's permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation.

(Sec. 6) Permits ancestors and lineal descendants of past or present members of the armed forces to be taken into account in determining whether a veterans' organization is exempt from tax.

(Sec. 7) Includes dependent care assistance within the definition of a qualified military benefit which shall be excluded from gross income, thus excluding such assistance from gross income for uniformed service members and former members.

(Sec. 8) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.

(Sec. 9) Suspends the tax-exempt status of a designated terrorist organization (as defined by this Act). Denies: (1) deductions for contributions made to such an organization; and (2) administrative or judicial challenge to such suspension or denial. Provides for refund or credit in a case of erroneous designation.

(Sec. 10) Provides a business or trade deduction of up to $1,500 for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles from home and stay overnight as part of their official duties.

(Sec. 11) Directs the Internal Revenue Service (IRS) to establish user fees for ruling letters, opinion letters, determination letters, and similar requests. Exempts certain pension plan requests. Sets forth average fee determination provisions.

(Sec. 12) Authorizes the IRS to enter into partial payment installment agreements with taxpayers.

Requires review of such agreements at least every two years.