I

106TH CONGRESS

1ST SESSION H. R. 1055

To amend the Internal Revenue Code of 1986 to allow a $500 refundable

credit to certain low-income members of the uniformed services.

IN THE HOUSE OF REPRESENTATIVES

MARCH 10, 1999

Mr. JONES of North Carolina (for himself, Mr. JENKINS, Mr. SHOWS, Mr.

UNDERWOOD, and Mrs. MYRICK) introduced the following bill; which was

referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to allow a

$500 refundable credit to certain low-income members

of the uniformed services.

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled,

3 SECTION 1. SHORT TITLE.

4 This Act may be cited as the ‘‘Military Family Food

5 Stamp Tax Credit Act of 1999’’.
2

•HR 1055 IH

1 SEC. 2. REFUNDABLE CREDIT FOR CERTAIN LOW-INCOME

2 ENLISTED MEMBERS OF THE UNIFORMED

3 SERVICES.

4 (a) IN GENERAL.—Subpart C of part IV of sub5 chapter A of chapter 1 of the Internal Revenue Code of

6 1986 (relating to refundable credits) is amended by redes7 ignating section 35 as section 36 and by inserting after

8 section 34 the following new section:

9 ‘‘SEC. 35. CREDIT FOR CERTAIN LOW-INCOME ENLISTED

10 MEMBERS OF THE UNIFORMED SERVICES.

11 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in12 dividual, there shall be allowed as a credit against the tax

13 imposed by this subtitle for the taxable year an amount

equal to 1 14 ⁄12 of $500 for each month of the taxable year

15 that such individual is an eligible individual.

16 ‘‘(b) ELIGIBLE INDIVIDUAL.—

17 ‘‘(1) GENERAL RULE.—For purposes of this

18 section, the term ‘eligible individual’ means any indi19 vidual who is an enlisted member of the uniformed

20 services whose income, together with the income of

21 the member’s spouse (if any), is within the highest

22 income standard of eligibility, as then in effect under

23 section 5(c) of the Food Stamp Act of 1977 and

24 without regard to paragraph (1) of such section, for

25 participation in the food stamp program (as defined

26 in section 3 of such Act).
3

•HR 1055 IH

1 ‘‘(2) EXCLUSION OF CERTAIN INCOME.—In de2 termining whether a member of the uniformed serv3 ices meets the eligibility criteria under paragraph

4 (1), the Secretary concerned shall not take into

5 consideration—

6 ‘‘(A) the amount of the credit against tax

7 allowed under this section; and

8 ‘‘(B) any allowance payable under section

9 403 or 404a of title 37, United States Code.

10 ‘‘(c) EFFECT OF JOINT RETURN.—In the case of a

11 joint return, no more than 1 individual shall be treated

12 as an eligible individual.

13 ‘‘(d) NOTICE OF ELIGIBILITY.—The Secretary con14 cerned shall, not later than January 31 of each calendar

15 year, provide a written statement to each individual who

16 such Secretary determines is an eligible individual for any

17 month of the preceding calendar year. Such notice shall

18 specify the number of months of the preceding calendar

19 year that such individual was, as determined by such Sec20 retary, an eligible individual.

21 ‘‘(e) DEFINITIONS.—For purposes of this section, the

22 terms ‘uniformed services’ and ‘Secretary concerned’ have

23 the respective meanings given to such terms by section

24 101 of title 37, United States Code.’’.

25 (b) CONFORMING AMENDMENTS.—
4

•HR 1055 IH

1 (1) Paragraph (2) of section 1324(b) of title

2 31, United States Code, is amended by inserting be3 fore the period ‘‘, or from section 35 of such Code’’.

4 (2) The table of sections for subpart C of part

5 IV of subchapter A of chapter 1 of such Code is

6 amended by striking the last item and inserting the

7 following new items:

‘‘Sec. 35. Credit for certain low-income enlisted members of the

uniformed services.

‘‘Sec. 36. Overpayments of tax.’’.

8 (c) EFFECTIVE DATE.—The amendments made by

9 this section shall apply to taxable years beginning after

10 December 31, 1999.

Æ