Rule of law

Proposing a tax limitation amendment to the Constitution of the United States.

United States · United States Congress · 12 April 2003

Constitutional Amendment - Requires that any bill, resolution, or other legislative measure changing the internal revenue laws shall require for final adoption in each House the concurrence of two-thirds of the Members of that House voting and present, unless the bill is determined at the time of adoption not to increase the internal revenue by more than a de minimis amount. States that for purposes of determining any increase, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Requires journal entry of any vote. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security, and is so declared by a joint resolution which becomes law.

Proposing an amendment to the Constitution of the United States to require Members of Congress and the President to forfeit the compensation paid to them starting at the conclusion of each fiscal year until all of the general appropriations bills for the following fiscal year are enacted.

United States · United States Congress · 12 April 2003

Constitutional Amendment - Requires the compensation paid to Members of Congress and to the President to be forfeited on a per diem basis at the conclusion of each fiscal year until such time as all of the general appropriations bills for the following fiscal year are enacted.

Liberty Bill Act

United States · United States Congress · 11 April 2003

Liberty Bill Act - Amends Federal law to require that the design of the reverse side of all Federal reserve notes incorporate: (1) the preamble to the Constitution; (2) a list describing the Articles of the Constitution; and (3) a list describing the Articles of Amendment. Prescribes the design format. States that such requirements do not limit the authority of the Secretary of the Treasury to: (1) include other inscriptions or material on the reverse side of such notes; or (2) adopt other design features to deter counterfeiting of currency.

proposition de résolution tendant à compléter le Règlement du Sénat et à modifier son article 73 bis

France · Senate · 10 April 2003

Proposing an amendment to the Constitution of the United States to protect the rights of crime victims.

United States · United States Congress · 10 April 2003

Constitutional Amendment - Declares that the rights of victims of violent crime, being capable of protection without denying the constitutional rights of those accused of victimizing them, are hereby established and shall not be denied by any State or the United States and may be restricted only as provided in this article. States that a victim of violent crime shall have: (1) the right to reasonable and timely notice of any public proceeding involving the crime and of any release or escape of the accused; (2) the rights not to be excluded from such public proceeding and reasonably to be heard at public release, plea, sentencing, reprieve, and pardon proceedings; and (3) the right to adjudicative decisions that duly consider the victim's safety, interest in avoiding unreasonable delay, and just and timely claims to restitution from the offender. States further that these rights shall not be restricted except when and to the degree dictated by a substantial interest in public safety or the administration of criminal justice, or by compelling necessity. States that nothing in this article shall be construed to provide grounds for a new trial or to authorize any claim for damages. Authorizes only the victim or the victim's lawful representative to assert the rights established by this article. Prohibits any person accused of the crime from obtaining any form of relief under this article.

Proposing a tax limitation amendment to the Constitution of the United States.

United States · United States Congress · 10 April 2003

Constitutional Amendment - Requires that any bill, resolution, or other legislative measure changing the internal revenue laws shall require for final adoption in each House the concurrence of two-thirds of the Members of that House voting and present, unless the bill is determined at the time of adoption not to increase the internal revenue by more than a de minimis amount. States that for purposes of determining any increase, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Requires journal entry of any vote. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security, and is so declared by a joint resolution which becomes law.

Proposing an amendment to the Constitution of the United States respecting the right to a home.

United States · United States Congress · 9 April 2003

Constitutional Amendment - Declares that all United States citizens have a right to a home, which right shall not be denied or abridged by the United States or any State.

Proposing an amendment to the Constitution of the United States restoring religious freedom.

United States · United States Congress · 9 April 2003

Constitutional Amendment - States that people retain the right to pray and to recognize their religious beliefs, heritage, and traditions on public property, including schools. States that the United States and the States shall not establish any official religion nor require any person to join in prayer or religious activity.

projet de loi autorisant l'approbation de la décision du Conseil modifiant l'élection des représentants au Parlement européen

France · Senate · 8 April 2003

Authorizing printing of the brochures entitled "How Our Laws Are Made" and "Our American Government", the publication entitled "Our Flag", the document-sized, annotated version of the United States Constitution, and the pocket version of the United States Constitution.

United States · United States Congress · 7 April 2003

Authorizes the printing of the following brochures as House documents: (1) the 2003 revised editions of "How Our Laws Are Made," "Our American Government," and "Our Flag"; and (2) the 2003 document-sized, annotated version of the U.S. Constitution and the 21st edition of the pocket version.

projet de loi portant nouvelle délibération de l'article 4 de la loi relative à l'élection des conseillers régionaux.

France · Senate · 5 April 2003

proposition de loi organique tendant à compléter le domaine de la loi en ce qui concerne les instances représentatives des Français établis hors de France

France · Senate · 3 April 2003

Commending the people of the Republic of Kenya for conducting free and fair elections, for the peaceful and orderly transfer of power in their government, and for the continued success of democracy in their nation since that transition.

United States · United States Congress · 3 April 2003

Commends the people of the Republic of Kenya for conducting free and fair elections, and the Government of Kenya for its successful completion of a peaceful and orderly transition of power. Urges other African countries to look to Kenya as an example of a working democracy in action and to follow the example set by the people of Kenya during this recent election process. Commends President Mwai Kibaki and his government for their commitment and concrete steps taken, since taking office, to: (1) strengthen democracy, human rights and the rule of law; (2) combat corruption; (3) provide free and universal primary education; (4) fight against HIV/AIDS; and (5) support the United States in the war on terrorism.

Proposing an amendment to the Constitution of the United States to provide that no person born in the United States will be a United States citizen unless a parent is a United States citizen, or is lawfully admitted for permanent residence in the United States, at the time of the birth.

United States · United States Congress · 31 March 2003

Constitutional Amendment - States that no person born in the United States shall be a citizen of the United States, or of any State, on account of birth in the United States unless the mother or father of the person is a citizen of the United States, or is lawfully admitted for permanent residence in the United States, at the time of the birth.

Bundes-Verfassungsgesetz, Nationalrats-Wahlordnung u.a., Änderung

Austria · National Council · 26 March 2003

Antrag der Abgeordneten Dr. Alfred Gusenbauer, Kolleginnen und Kollegen betreffend ein Bundesverfassungsgesetz, mit dem die Bestimmungen des Bundes-Verfassungsgesetzes über das Wahlrecht und Bundesgesetz, mit dem die Nationalrats-Wahlordnung, das Bundespräsidentenwahlgesetz, das Volksbegehrengesetz, das Volksbefragungsgesetz, das Volksabstimmungsgesetz und das Wählerevidenzgesetz geändert werden

Bundes-Verfassungsgesetz, Nationalratswahlordnung u.a., Änderung

Austria · National Council · 26 March 2003

Antrag der Abgeordneten Dr. Alfred Gusenbauer, Kolleginnen und Kollegen betreffend ein Bundesverfassungsgesetz, mit dem die Bestimmungen des Bundes-Verfassungsgesetzes über das Wahlrecht und Bundesgesetz, mit dem die Nationalrats-Wahlordnung, das Bundespräsidentenwahlgesetz, das Volksbegehrengesetz, das Volksbefragungsgesetz, das Volksabstimmungsgesetz und das Wählerevidenzgesetz geändert werden

Proposing an amendment to the Constitution of the United States to limit the number of terms that a Member of Congress may serve.

United States · United States Congress · 26 March 2003

Constitutional Amendment - Limits Members of the House of Representatives to six terms and Members of the Senate to two terms.

International Rule of Law and Antiterrorism Act of 2003

United States · United States Congress · 25 March 2003

International Rule of Law and Antiterrorism Act of 2003 - Requires the President to direct: (1) the U.S. Permanent Representative to the United Nations (UN) to use the U.S. vote to establish negotiations with the UN to establish a professional UN civilian police corps (UNCPC); (2) the Secretary of State (Secretary) to request that the UN Secretariat prepare a report concerning the UNCPC's establishment; and (3) the Secretary to work with the UN Secretariat and other UN member states to establish standards and training programs for international civilian police. Expresses the sense of Congress that the UNCPC should: (1) be composed of enforcement professionals who are appropriately trained and equipped for civilian policing functions in UN international peace operations and available for rapid deployment to such operations as needed; (2) be able to deploy not later than 15 days after deployment is authorized pursuant to a UN Security Council resolution; (3) be managed by the UN Civilian Police Division (established in October 2000 and mandated to plan and support the work of the UN civilian police officers in UN peacekeeping operations); and (4) be given the appropriate resources to properly do its job. Requires the President to report annually to specified congressional committees on the progress to establish a UNCPC.

Proposing an amendment to the Constitution of the United States to deny United States citizenship to individuals born in the United States to parents who are neither United States citizens nor persons who owe permanent allegiance to the United States.

United States · United States Congress · 20 March 2003

Constitutional Amendment - States that a person born to a mother and father, neither of whom is a citizen of the United States nor a person who owes permanent allegiance to the United States, shall not be a citizen of the United States or of any State solely by reason of U.S. birth.

Änderung der Nationalratswahlordnung sowie Schaffung Mindeststandards für Landtagswahlordnungen

Austria · National Council · 19 March 2003

Dringlicher Antrag der Abgeordneten Dr. Alexander Van der Bellen, Kolleginnen und Kollegen betreffend eine Änderung der Nationalrats-Wahlordnung sowie die Schaffung bundesverfassungsrechtlicher Mindeststandards für Landtagswahlordnungen

bundesverfassungsrechtliche Mindeststandards für Landtagswahlordnungen

Austria · National Council · 19 March 2003

Unselbständiger Entschließungsantrag der Abgeordneten Dr. Eva Glawischnig, Kolleginnen und Kollegen betreffend Vorlage einer Novelle zum Bunds-Verfassungsgesetz zur Festlegung bundesverfassungsrechtlicher Mindeststandards für Landtagswahlordnungen

projet de loi habilitant le gouvernement à simplifier le droit

France · Senate · 19 March 2003

Expressing the sense of Congress that Congress has the sole and exclusive power to declare war.

United States · United States Congress · 19 March 2003

Expresses the sense of Congress that, under the Constitution, Congress has the sole and exclusive power to declare war.

proposition de loi tendant à la création de délégations parlementaires aux institutions internationales.

France · Senate · 18 March 2003

A joint resolution proposing an amendment to the Constitution of the United States relative to equal rights for women and men.

United States · United States Congress · 18 March 2003

Constitutional Amendment - States that equality of rights under the law shall not be denied or abridged by the United States or by any State on account of sex.

A resolution designating September 17, 2003 as "Constitution Day".

United States · United States Congress · 18 March 2003

Designates September 17, 2003, as Constitution Day.

Armed Forces Tax Fairness Act of 2003

United States · United States Congress · 18 March 2003

Armed Forces Tax Fairness Act of 2003 - Amends the Internal Revenue Code to authorize a member of the uniformed services on "qualified official extended duty" (any duty in excess of 180 days 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), to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence. Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service. Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997. States that if a refund or credit resulting from such exclusion is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period. Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001. Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income. Extends combat zone filing rules to contingency operations. Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination. Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit. 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. Provides a deduction (limited 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 away from home and stay overnight as part of their official duties. Provides that amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if this Act had not enacted.

Proposing an amendment to the Constitution of the United States to guarantee the right to use and recite the Pledge of Allegiance to the Flag and the national motto.

United States · United States Congress · 18 March 2003

Constitutional Amendment - Declares that the first article of amendment to the U.S. Constitution shall not be construed to prohibit the: (1) recitation of the Pledge of Allegiance to the Flag, which shall be, "I pledge allegiance to the Flag of the United States of America, and to the Republic for which it stands, one Nation under God, indivisible, with liberty and justice for all;" nor (2) recitation or use of the national motto, which shall be, "In God we trust."

Proposing an amendment to the Constitution of the United States relative to references to God in the Pledge of Allegiance and on United States coins and currency.

United States · United States Congress · 13 March 2003

Constitutional Amendment - Declares that a law that prescribes the Pledge of Allegiance or provides for U.S. coins or currency is not a law respecting an establishment of religion because it refers to God in the Pledge or includes a reference to God on coins or currency.

Proposing an amendment to the Constitution of the United States relative to equal rights for men and women.

United States · United States Congress · 12 March 2003

Constitutional Amendment - States that: (1) equality of rights under the law shall not be denied or abridged by the United States or by any State on account of sex; (2) Congress shall have the power to enforce, by appropriate legislation, the provisions of this article; and (3) this amendment shall take effect two years after the date of ratification.

Expressing the sense of the House of Representatives that the Ninth Circuit Court of Appeals ruling in Newdow v. United States Congress is inconsistent with the Supreme Court's interpretation of the first amendment and should be overturned, and for other purposes.

United States · United States Congress · 6 March 2003

Expresses the sense of the House of Representatives that: (1) the phrase "one Nation, under God" in the Pledge of Allegiance to the Flag reflects that religious faith was central to the Founding Fathers and to the founding of the Nation; (2) reciting the Pledge, including that phrase, is a patriotic act, not an act or statement of religious faith or belief; (3) that phrase should remain in the Pledge and the practice of voluntarily reciting the pledge in public school classrooms should be encouraged by the policies of Congress, the various States, municipalities, and public school officials; and (4) the Elk Grove Unified School District in Elk Grove, California, should be commended for its continued support of the Pledge. Declares that: (1) the Ninth Circuit Court of Appeals ruling in Newdow v. United States Congress (which held that the inclusion of that phrase in the Pledge unconstitutionally endorses religion) is inconsistent with the Supreme Court's interpretation of the First Amendment; (2) the Attorney General should appeal, and the Supreme Court should review, that ruling; and (3) the President should nominate, and the Senate should confirm, Federal circuit court judges who interpret the Constitution consistent with the Constitution's text.

proposition de loi vote par correspondance électronique pour l'élection des conseillers prud'hommes

France · Senate · 5 March 2003

motion motion référendaire, élection des conseillers régionaux et aide publique aux partis

France · Senate · 4 March 2003

Proposing an amendment to the Constitution of the United States relative to taxing the people of the United States progressively.

United States · United States Congress · 4 March 2003

Constitutional Amendment - Requires Congress to tax all persons progressively in proportion to their income.

Proposing an amendment to the Constitution of the United States regarding the right to vote.

United States · United States Congress · 4 March 2003

Constitutional Amendment - Provides that all U.S. citizens 18 years of age or older shall have the right to vote in any public election held in the jurisdiction in which the citizen resides. Requires each State to: (1) administer public elections in the State in accordance with election performance standards established by the Congress; and (2) provide any eligible voter the opportunity to register and vote on the day of any public election. Requires each State and the District of Columbia to establish and abide by rules for appointing its respective number of Electors.

Proposing an amendment to the Constitution of the United States regarding the right of all citizens of the United States to a public education of equal high quality.

United States · United States Congress · 4 March 2003

Constitutional Amendment - Provides that all U.S. citizens shall enjoy the right to a public education of equal high quality.

Proposing an amendment to the Constitution of the United States respecting the right to a clean, safe, and sustainable environment.

United States · United States Congress · 4 March 2003

Constitutional Amendment - States that all U.S. citizens shall have a right to a clean, safe, and sustainable environment.

Proposing an amendment to the Constitution of the United States respecting the right to decent, safe, sanitary, and affordable housing.

United States · United States Congress · 4 March 2003

Constitutional Amendment - States that all U.S. citizens shall have a right to decent, sanitary, and affordable housing.

Proposing an amendment to the Constitution of the United States regarding the right of citizens of the United States to health care of equal high quality.

United States · United States Congress · 4 March 2003

Constitutional Amendment - Declares that all citizens of the United States shall enjoy the right to health care of equal high quality.

Proposing an amendment to the Constitution of the United States relating to equality of rights and reproductive rights.

United States · United States Congress · 4 March 2003

Constitutional Amendment - Proposes that: (1) equality of rights under the law shall not be denied or abridged by the United States or by any State on account of sex; and (2) reproductive rights for women under the law shall not be denied or abridged by the United States or any State.

Proposing an amendment to the Constitution of the United States respecting the right to full employment and balanced growth.

United States · United States Congress · 4 March 2003

Constitutional Amendment - Provides that every citizen has the right to: (1) work; (2) free choice of employment; (3) just and favorable conditions of work; (4) protection against unemployment; and (5) equal pay for equal work, without any discrimination. Provides that all citizens who work have the right to: (1) just and favorable remuneration ensuring for themselves and their family an existence worthy of human dignity, and supplemented, if necessary, by other means of social protection; and (2) form and join trade unions for the protection of their interests.

A joint resolution proposing an amendment to the Constitution of the United States relative to the reference to God in the Pledge of Allegiance and on United States currency.

United States · United States Congress · 3 March 2003

Constitutional Amendment - Declares that a reference to God in the Pledge of Allegiance or on U.S. currency shall not be construed as affecting the establishment of religion under the first article of amendment of the Constitution.

Haiti Economic Recovery Opportunity Act of 2003

United States · United States Congress · 27 February 2003

Haiti Economic Recovery Opportunity Act of 2003 - Amends the Caribbean Basin Economic Recovery Act to allow specified apparel articles that are imported directly into the customs territory of the United States from Haiti to enter free of duty if Haiti has satisfied the requirements of this Act. Declares that such articles include apparel articles that are wholly assembled or knit-to-shape in Haiti exclusively from fabric components and yarns formed in: (1) the United States; (2) a country that is party to a free trade agreement with the United States on January 1, 2003, that enters into a free trade agreement with the United States subject to trade promotion authority, or that has been designated as a beneficiary country; and (4) any country if the fabrics or yarns are designated as not being commercially available in the United States. Specifies the quantity of articles to which such preferential treatment shall extend. Declares that Haiti shall be eligible for such preferential treatment if the President determines and certifies to Congress that Haiti has met specified conditions, including: (1) establishing or making progress toward establishing a market-based economy that protects private property rights, the rule of law, the elimination of barriers to U.S. trade and investment, economic policies to reduce poverty, a system to combat corruption and bribery, and protection of internationally recognized worker rights; (2) not engaging in activities that undermine U.S. national security or foreign policy interests or gross violations of internationally recognized human rights; (3) not providing support for international terrorism; and (4) cooperating in international efforts to eliminate human rights violations and terrorist activities.

Clean Water Authority Restoration Act of 2003

United States · United States Congress · 27 February 2003

Clean Water Authority Restoration Act of 2003 - Amends the Federal Water Pollution Control Act to replace the term "navigable waters," throughout the Act, with the term "waters of the United States," defined to mean all waters subject to the ebb and flow of the tide, the territorial seas, and all interstate and intrastate waters and their tributaries, including lakes, rivers, streams (including intermittent streams), mudflats, sandflats, wetlands, sloughs, prairie potholes, wet meadows, playa lakes, natural ponds, and all impoundments of the foregoing, to the fullest extent that these waters, or activities affecting them, are subject to the legislative power of Congress under the Constitution.

Labor Management Accountability Act

United States · United States Congress · 27 February 2003

Labor Management Accountability Act - Amends the Labor-Management Reporting and Disclosure Act of 1959 to authorize the Secretary of Labor, upon finding a violation of specified reporting and disclosure requirements (regarding constitution and bylaws, financial reports, securities, reports of the employer, and trusteeships), to require the person, labor organization or employer responsible to pay a civil money penalty in an amount determined under a schedule that takes into account the nature of the violation involved, the existence of previous violations, and the responsible entity's revenues. Prohibits the Secretary from making any determination adverse to a person, labor organization, or employer until such person or entity has been given written notice and an opportunity to be heard. Specifies review procedures.

English Language Unity Act of 2003

United States · United States Congress · 27 February 2003

English Language Unity Act of 2003 - Amends specified Federal law to declare English to be the official language of the United States. Gives representatives of the Federal Government an affirmative obligation to preserve and enhance the role of English as the official language of the Federal Government, including encouraging greater opportunities for individuals to learn the English language. Requires the official functions of the United States (meaning, in this case, the States and the District of Columbia) to be conducted in English. Sets forth exceptions to and rules of construction for such requirements. Requires a uniform English language rule for U.S. naturalization, and all naturalization ceremonies to be conducted in English. Amends specified Federal law to declare, as a general rule of construction, that English language requirements and workplace policies, whether in the public or private sector, shall be presumptively consistent with the Laws of the United States. Requires the Department of Justice to issue for public notice and comment a proposed rule for uniform testing of English language ability of candidates for naturalization, based upon the principles that: (1) all citizens should be able to read and understand generally the English language text of the Declaration of Independence, the Constitution, and the Laws of the United States; and (2) any exceptions to this standard should be limited to extraordinary circumstances, such as asylum.

Clean Water Authority Restoration Act of 2003

United States · United States Congress · 27 February 2003

Clean Water Authority Restoration Act of 2003 - Amends the Federal Water Pollution Control Act to replace the term "navigable waters," throughout the Act, with the term "waters of the United States," defined to mean all waters subject to the ebb and flow of the tide, the territorial seas, and all interstate and intrastate waters and their tributaries, including lakes, rivers, streams (including intermittent streams), mudflats, sandflats, wetlands, sloughs, prairie potholes, wet meadows, playa lakes, natural ponds, and all impoundments of the foregoing, to the fullest extent that these waters, or activities affecting them, are subject to the legislative power of Congress under the Constitution.

Haiti Economic Recovery Opportunity Act of 2003

United States · United States Congress · 27 February 2003

Haiti Economic Recovery Opportunity Act of 2003 - Amends the Caribbean Basin Economic Recovery Act to allow specified apparel articles that are imported directly into the customs territory of the United States from Haiti to enter free of duty if Haiti has satisfied the requirements of this Act. Declares that such articles include apparel articles that are wholly assembled or knit-to-shape in Haiti exclusively from fabric components and yarns formed in: (1) the United States; (2) a country that is party to a free trade agreement with the United States on January 1, 2003, that enters into a free trade agreement with the United States subject to trade promotion authority, or that has been designated as a beneficiary country; and (4) any country if the fabrics or yarns are designated as not being commercially available in the United States. Specifies the quantity of articles to which such preferential treatment shall extend. Declares that Haiti shall be eligible for such preferential treatment if the President determines and certifies to Congress that Haiti has met specified conditions, including: (1) establishing or making progress toward establishing a market-based economy that protects private property rights, the rule of law, the elimination of barriers to U.S. trade and investment, economic policies to reduce poverty, a system to combat corruption and bribery, and protection of internationally recognized worker rights; (2) not engaging in activities that undermine U.S. national security or foreign policy interests or gross violations of internationally recognized human rights; (3) not providing support for international terrorism; and (4) cooperating in international efforts to eliminate human rights violations and terrorist activities.

Proposing an amendment to the Constitution of the United States to protect the Pledge of Allegiance.

United States · United States Congress · 27 February 2003

Constitutional Amendment - Declares that it is not an establishment of religion for teachers in a public school to recite, or to lead willing students in the recitation of, the Pledge of Allegiance, as follows: "I pledge allegiance to the Flag of the United States of America, and to the Republic for which it stands, one nation under God, indivisible, with liberty and justice for all."

Armed Forces Tax Fairness Act of 2003

United States · United States Congress · 25 February 2003

Armed Forces Tax Fairness Act of 2003 - Amends the Internal Revenue Code to authorize a member of the uniformed services or the Foreign Service serving on "qualified official extended duty" (any duty in excess of 180 days 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), to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence. Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service. Makes the above provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997. States that if a refund or credit resulting from such provisions is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period. Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001. Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income. Extends combat zone filing rules to contingency operations. Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination. Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit. 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. 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. Provides a deduction, not to exceed $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 away from home and stay overnight as part of their official duties. States that the amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if this Act had not been enacted.