A bill to amend the Internal Revenue Code of 1986 to exclude from income the compensation received for active service as a member of the Armed Forces of the United States in a dangerous foreign area.

openUnited States· United States Congress· EN

Introduced

14 January 1991

Last action

—

Status

Committee on Finance. Hearings held. Hearings printed: S.Hrg. 102-99.

Summary

Amends the Internal Revenue Code to exclude from gross income compensation received for active service as a member in the armed forces for any month served in a dangerous foreign area. (Current provisions exclude such income for any month served in a combat zone.) Increases from $500 to $2,000 the compensation excluded from the gross income of commissioned officers.

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Documents

2 official files

Introduced in Senate (text)
Introduced in Senate · EN
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Introduced in Senate
summary · EN · 14 January 1991
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/102nd-congress/senate-bill/199
Open data entity: https://api.congress.gov/v3/bill/102/s/199