J

Provision Effective 2004 2005 2006 2007 2008 2009 2010 201

Provisions to Improve Tax Equity for Military Personnel

1. Exclusion of gain on sale of a principal residence by a 

member of the uniformed and foreign services ................... soea 5/6/97 -68 -14 -14 -15 -15 -16 -17 -1

2. Treatment of death gratuities payable with respect

to deceased members of the armed forces: a. Increase the death gratuity benefit for members of

the armed forces to $12,000 (outlays) [1].......................... doo/a 9/11/01 -33 -9 -9 -9 -9 -8 -8 -

b. Exclusion from gross income of certain death

gratuity payments .............................................................. doa 9/10/01 -2 -1 -1 -1 -1 -1 -1 -

3. Exclusion for amounts received under Department 

of Defense Homeowners Assistance Program .................... pma DOE [2] -2 -2 -2 -2 -2 -2 -

4. Expansion of combat zone filing rules to contingency 

operations ............................................................................. [3] -9 [2] [2] [2] -1 -1 -1 -

5. Modification of membership requirement for exemption 

from tax for certain veterans' organizations ......................... tyba DOE [2] -1 -1 -2 -2 -2 -2 -

6. Clarification of treatment of certain dependent care 

assistance programs provided to members of the uniformed services of the United States .............................. tyba 12/31/02 

7. Treatment of service academy appointments as 

scholarships for purposes of qualified tuition programs and Coverdell Education Savings Accounts ........................ tyba 12/31/02 [2] [2] [2] [2] [2] [2] [2] [2

8. Suspension of tax-exempt status of terrorist

organizations......................................................................... dmbo/a DOE

9. Above-the-line deduction for overnight travel

expenses (not exceeding per diem levels) ofNational Guard and reserve members travelingmore than 100 miles from home .......................................... apoia 12/31/02 -90 -77 -78 -80 -82 -84 -87 -8

10. Tax relief and assistance for families of astronauts 

who lose their lives in the line of duty ................................... [4] [2] [2] [2] [2] [2] [2] [2] [2

Total of Provisions to Improve Tax Equity for Military Personnel ........................... -202 -104 -105 -109 -112 -114 -118 -12

 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Negligible Revenue Effect - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - No Revenue Effect - - - - 

ESTIMATED BUDGET EFFECTS OF H.R. 3365,

[Millions of Dollars] 

Fiscal Years 2004 - 2013 

THE "MILITARY FAMILY TAX RELIEF ACT OF 2003,"

AS PASSED BY THE HOUSE OF REPRESENTATIVES AND THE SENATE 
Page 2

Provision Effective 2004 2005 2006 2007 2008 2009 2010 201

Extension of Customs User Fees

1. Passenger and conveyance processing fee 

(through 3/1/05) [5] ............................................................... DOE 75 206 --- --- --- --- --- -

2. Merchandise processing fee (through 3/1/05) [5] ................ DOE 545 480 --- --- --- --- --- -

Total of Extension of Customs User Fees ............................................................ 619 686 --- --- --- --- --- -

 NET TOTAL ......................................................................................................... 417 582 -105 -109 -112 -114 -118 -12

Joint Committee on Taxation -------------------------------------- NOTE: Details may not add to totals due to rounding. Legend for "Effective" column: 

apoia = amounts paid or incurred after doa = deaths occurring after pma = payments mDOE = date of enactment doo/a = deaths occurring on or after soea = sales or exdmbo/a = designations made before, on, or after DOE = date of enactment tyba = taxable yea

[1] Estimated outlay effects provided by the Congressional Budget Office. [2] Loss of less than $500,000. [3] The provision applies to any period for performing an act which has not expired before the date of enactment. 

[4] Generally effective for qualified individuals whose lives are lost in the line of duty after December 31, 2002. [5] Estimate is subject to review by the Congressional Budget Office.