To amend the Internal Revenue Code of 1986 to exclude from gross income any enlistment, accession, reenlistment, or retention bonus paid to a member of the Armed Forces.

Summary

Amends the Internal Revenue Code to exclude from the gross income of members of the Armed Forces any "qualified bonus." Defines the term "qualified bonus" to mean an enlistment, accession, reenlistment, retention, or other bonus paid to a member of the Armed Forces of the United States in exchange for the agreement of the member to accept a commission as an officer, extend an active service commitment as an officer, enlist, reenlist, or extend an enlistment as an enlisted member in an active or reserve component, or enter into a reserve affiliation agreement.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 31 March 2003

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• Introduced in House (PDF)

  Introduced in House · EN · 31 March 2003

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• Introduced in House

  summary · EN · 31 March 2003

  Open at official source

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