H.R.1581 - United States Forces Korea Quality of Life Act108th Congress (2003-2004)
|Sponsor:||Rep. Knollenberg, Joe [R-MI-9] (Introduced 04/03/2003)|
|Committees:||House - Ways and Means|
|Latest Action:||House - 04/03/2003 Referred to the House Committee on Ways and Means. (All Actions)|
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Text: H.R.1581 — 108th Congress (2003-2004)All Information (Except Text)
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Introduced in House (04/03/2003)
[Congressional Bills 108th Congress] [From the U.S. Government Printing Office] [H.R. 1581 Introduced in House (IH)] 108th CONGRESS 1st Session H. R. 1581 To amend the Internal Revenue Code of 1986 to provide an exclusion from gross income for certain compensation received by members of the Armed Forces serving in South Korea. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 3, 2003 Mr. Knollenberg (for himself, Mr. Hostettler, and Mr. Edwards) 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 provide an exclusion from gross income for certain compensation received by members of the Armed Forces serving in South Korea. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``United States Forces Korea Quality of Life Act''. SEC. 2. EXCLUSION OF CERTAIN COMPENSATION RECEIVED BY MEMBERS OF THE ARMED FORCES SERVING IN SOUTH KOREA. (a) In General.--Section 112 of the Internal Revenue Code of 1986 (relating to certain combat zone compensation of members of the Armed Forces) is amended by adding at the end the following new subsection: ``(e) Compensation for Service in South Korea.--Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a member of the Armed Forces of the United States for any month if such member served in South Korea for substantially all of such month.''. (b) Clerical Amendments.-- (1) The heading for section 112 of such Code is amended to read as follows: ``SEC. 112. CERTAIN COMPENSATION OF MEMBERS OF THE ARMED FORCES.''. (2) The item relating to section 112 in the table of sections for part III of subchapter B of chapter 1 of such Code is amended to read as follows: ``Sec. 112. Certain compensation of members of the Armed Forces.''. (c) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2002. <all>