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United States · Bill · S

S. 2816 (107th)

Foreign and Armed Services Tax Fairness Act of 2002

referredUnited States· United States Congress· EN

Introduced

29 July 2002

Last action

29 July 2002 · Introduced

Status

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7499-7500)

Sponsors

Sen. Baucus, Max [D-MT], Sen. Grassley, Chuck [R-IA], Sen. McCain, John [R-AZ], Sen. DeWine, Mike [R-OH], Sen. Landrieu, Mary L. [D-LA], Sen. Johnson, Tim [D-SD], Sen. Carnahan, Jean [D-MO], Sen. Hatch, Orrin G. [R-UT], Sen. Rockefeller, John D., IV [D-WV], Sen. Lincoln, Blanche L. [D-AR], Sen. Torricelli, Robert G. [D-NJ], Sen. Durbin, Richard J. [D-IL], Sen. Murkowski, Frank H. [R-AK], Sen. Kerry, John F. [D-MA], Sen. Cleland, Max [D-GA], Sen. Helms, Jesse [R-NC], Sen. Daschle, Thomas A. [D-SD], Sen. Collins, Susan M. [R-ME], Sen. Hutchinson, Tim [R-AR], Sen. Cantwell, Maria [D-WA], Sen. Warner, John [R-VA], Sen. Allard, Wayne [R-CO], Sen. Smith, Gordon H. [R-OR]

Subjects

Defence, Taxation

Source updated

19 August 2025

Defence · Taxation

Official sourceDownload fileView documentsShare

Summary

Foreign and Armed Forces Tax Fairness Act of 2002 - Amends the Internal Revenue Code to: (1) restore the full exclusion from gross income of the death gratuity payment; (2) permit a suspension of residency rules governing the exclusion of gain from sale of a principal residence for members of the uniformed services or the Foreign Service serving on qualified official extended duty; (3) exclude from gross income qualified military base realignment and closure fringe benefits; (4) extend tax filing delay provisions to military personnel serving in contingency operations; (5) allow as a business or trade deduction the expenses of a member of the reserve component of the U.S. armed forces in connection with such service (available to itemizers and non-itemizers); (6) include ancestors and lineal descendants of past or present members of the armed forces when determining whether a veterans' organization is exempt from tax; and (7) fully exclude from gross income certain dependent care assistance programs sponsored by the Department of Defense.

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

Timeline

  1. 29 July 2002

    Introduced

    Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7499-7500)

    Source: IntroReferral

  2. 29 July 2002

    Introduced

    Sponsor introductory remarks on measure. (CR S7498-7499)

    Source: IntroReferral

  3. 29 July 2002

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 29 July 2002

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  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 29 July 2002

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 29 July 2002

    Open at official source

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Sponsors

Related records

Sources

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