A bill to provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

Summary

This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions. A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger. The requirement applies to specified tax provisions relating to: the special rule where a deceased spouse was in missing status; the exclusion from gross income of certain combat pay of members of the Armed Forces; income taxes of members of the Armed Forces on death; combat zone-related deaths of members of the Armed Forces; the definition of wages relating to combat pay for members of the Armed Forces; the taxation of phone service originating from a combat zone from members of the Armed Forces; joint tax returns where an individual is in missing status; and additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.

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Timeline

1. 14 July 2016

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 14 July 2016

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 14 July 2016 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 14 July 2016

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 14 July 2016

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 14 July 2016

  Open at official source

Sponsors

• John Cornyn · R · Sponsor
• · ssfi00 · Standing

Related records

• related to → Sinai Service Recognition Act
• related to ← To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.