II

104TH CONGRESS

2D SESSION S. 1967

To provide that members of the Armed Forces who performed services for

the peacekeeping efforts in Somalia shall be entitled to tax benefits

in the same manner as if such services were performed in a combat

zone, and for other purposes.

IN THE SENATE OF THE UNITED STATES

JULY 17, 1996

Mr. BROWN introduced the following bill; which was read twice and referred

to the Committee on Finance

A BILL

To provide that members of the Armed Forces who performed services for the peacekeeping efforts in Somalia

shall be entitled to tax benefits in the same manner

as if such services were performed in a combat zone,

and for other purposes.

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

3 SECTION 1. TREATMENT OF CERTAIN INDIVIDUALS PER4 FORMING SERVICES IN CERTAIN HAZARDOUS

5 DUTY AREAS.

6 (a) GENERAL RULE.—For purposes of the following

7 provisions of the Internal Revenue Code of 1986, a quali-
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1 fied hazardous duty area shall be treated in the same man2 ner as if it were a combat zone (as determined under sec3 tion 112 of such Code):

4 (1) Section 2(a)(3) (relating to special rule

5 where deceased spouse was in missing status).

6 (2) Section 112 (relating to the exclusion of

7 certain combat pay of members of the Armed

8 Forces).

9 (3) Section 692 (relating to income taxes of

10 members of Armed Forces on death).

11 (4) Section 2201 (relating to members of the

12 Armed Forces dying in combat zone or by reason of

13 combat-zone-incurred wounds, etc.).

14 (5) Section 3401(a)(1) (defining wages relating

15 to combat pay for members of the Armed Forces).

16 (6) Section 4253(d) (relating to the taxation of

17 phone service originating from a combat zone from

18 members of the Armed Forces).

19 (7) Section 6013(f)(1) (relating to joint return

20 where individual is in missing status).

21 (8) Section 7508 (relating to time for perform22 ing certain acts postponed by reason of service in

23 combat zone).

24 (b) QUALIFIED HAZARDOUS DUTY AREA.—For pur25 poses of this section, the term ‘‘qualified hazardous duty
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1 area’’ means Somalia, if for the period beginning after De2 cember 2, 1992, and ending before April 1, 1994, any

3 member of the Armed Forces of the United States was

4 entitled to special pay under section 310 of title 37, Unit5 ed States Code (relating to special pay; duty subject to

6 hostile fire or imminent danger) for services performed in

7 such country. Such term includes such country only dur8 ing the period such entitlement was in effect. Solely for

9 purposes of applying section 7508 of the Internal Revenue

10 Code of 1986, in the case of an individual who is perform11 ing services as part of Operation Restore Hope outside

12 the United States while deployed away from such individ13 ual’s permanent duty station, the term ‘‘qualified hazard14 ous duty area’’ includes, during the period for which such

15 entitlement is in effect, any area in which such services

16 are performed.

17 (c) EFFECTIVE DATE; SPECIAL RULE.—

18 (1) EFFECTIVE DATE.—The provisions of this

19 section shall take effect on the date of the enactment

20 of this Act.

21 (2) SPECIAL RULE.—If refund or credit of any

22 overpayment of tax resulting from the application of

23 this section is prevented at any time on or before

24 April 15, 1997, by the operation of any law or rule

25 of law (including res judicata), refund or credit of
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1 such overpayment (to the extent attributable to the

2 application of this section) may, nevertheless, be

3 made or allowed if claim therefor is filed on or be4 fore April 15, 1997.

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