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United States · Bill · HR

H.R. 1307 (108th)

Armed Forces Tax Fairness Act of 2003

openUnited States· United States Congress· EN

Introduced

18 March 2003

Last action

31 March 2003 · Floor

Status

Message on Senate action sent to the House.

Sponsors

Rep. Thomas, William M. [R-CA-21]

Subjects

Healthcare, Defence, Rule of law, Taxation, Education

Source updated

7 April 2025

Healthcare · Defence · Rule of law · Taxation · Education

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Summary

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.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 18 March 2003

    Introduced

    Referred to the House Committee on Ways and Means.

    Source: IntroReferral

  2. 18 March 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 18 March 2003

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 19 March 2003

    Vote

    At 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.

    Source: Floor

  5. 19 March 2003

    Floor

    DEBATE - The House proceeded with forty minutes of debate on H.R. 1307.

    Source: Floor

  6. 19 March 2003

    Floor

    Considered under suspension of the rules. (consideration: CR H1964-1970)

    Source: Floor

  7. 19 March 2003

    Floor

    Mr. Thomas moved to suspend the rules and pass the bill.

    Source: Floor

  8. 20 March 2003

    Introduced

    Received in the Senate.

    Source: IntroReferral

  9. 20 March 2003

    Passed

    Motion to reconsider laid on the table Agreed to without objection.

    Source: Floor

  10. 20 March 2003

    Vote

    On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 422 - 0 (Roll no. 76). (text: CR 3/19/2003 H1964-1966)

    Source: Floor

  11. 20 March 2003

    Vote

    Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 422 - 0 (Roll no. 76).(text: CR 3/19/2003 H1964-1966)

    Source: Floor

  12. 20 March 2003

    Floor

    Considered as unfinished business. (consideration: CR H2136-2137)

    Source: Floor

  13. 27 March 2003

    Floor

    Measure laid before Senate by unanimous consent. (consideration: CR S4472-4483, S4490-4495)

    Source: Floor

  14. 27 March 2003

    Vote

    Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 97 - 0. Record Vote Number: 110.(text: CR S4490-4495)

    Source: Floor

  15. 31 March 2003

    Floor

    Message on Senate action sent to the House.

    Source: Floor

Votes

27 March 2003 · Bill Passed · On Passage of the Bill H.R. 1307 · Bill Passed · Official source

Yes 97 · No 0 · Abstain — · Absent/not voting 3

Showing the first 4 recorded positions. Vote totals above are complete.

Versions

Documents

11 official files

Engrossed Amendment Senate (text)

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Leesvertaling

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  • Engrossed Amendment Senate (text)

    Engrossed Amendment Senate · EN · 27 March 2003

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  • Engrossed Amendment Senate (PDF)

    Engrossed Amendment Senate · EN · 27 March 2003

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  • Passed Senate amended

    summary · EN · 27 March 2003

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  • Received in Senate (text)

    Received in Senate · EN · 20 March 2003

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  • Received in Senate (PDF)

    Received in Senate · EN · 20 March 2003

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  • Engrossed in House (text)

    Engrossed in House · EN · 20 March 2003

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  • Engrossed in House (PDF)

    Engrossed in House · EN · 20 March 2003

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  • Passed House without amendment

    summary · EN · 20 March 2003

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  • Introduced in House (text)

    Introduced in House · EN · 18 March 2003

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  • Introduced in House (PDF)

    Introduced in House · EN · 18 March 2003

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  • Introduced in House

    summary · EN · 18 March 2003

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Sources

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