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[Congressional Bills 104th Congress]
[From the U.S. Government Publishing Office]
[S. 1967 Introduced in Senate (IS)]

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.

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

SECTION 1. TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN 
              CERTAIN HAZARDOUS DUTY AREAS.

    (a) General Rule.--For purposes of the following provisions of the 
Internal Revenue Code of 1986, a qualified hazardous duty area shall be 
treated in the same manner as if it were a combat zone (as determined 
under section 112 of such Code):
            (1) Section 2(a)(3) (relating to special rule where 
        deceased spouse was in missing status).
            (2) Section 112 (relating to the exclusion of certain 
        combat pay of members of the Armed Forces).
            (3) Section 692 (relating to income taxes of members of 
        Armed Forces on death).
            (4) Section 2201 (relating to members of the Armed Forces 
        dying in combat zone or by reason of combat-zone-incurred 
        wounds, etc.).
            (5) Section 3401(a)(1) (defining wages relating to combat 
        pay for members of the Armed Forces).
            (6) Section 4253(d) (relating to the taxation of phone 
        service originating from a combat zone from members of the 
        Armed Forces).
            (7) Section 6013(f)(1) (relating to joint return where 
        individual is in missing status).
            (8) Section 7508 (relating to time for performing certain 
        acts postponed by reason of service in combat zone).
    (b) Qualified Hazardous Duty Area.--For purposes of this section, 
the term ``qualified hazardous duty area'' means Somalia, if for the 
period beginning after December 2, 1992, and ending before April 1, 
1994, any member of the Armed Forces of the United States was entitled 
to special pay under section 310 of title 37, United States Code 
(relating to special pay; duty subject to hostile fire or imminent 
danger) for services performed in such country. Such term includes such 
country only during the period such entitlement was in effect. Solely 
for purposes of applying section 7508 of the Internal Revenue Code of 
1986, in the case of an individual who is performing services as part 
of Operation Restore Hope outside the United States while deployed away 
from such individual's permanent duty station, the term ``qualified 
hazardous duty area'' includes, during the period for which such 
entitlement is in effect, any area in which such services are 
performed.
    (c) Effective Date; Special Rule.--
            (1) Effective date.--The provisions of this section shall 
        take effect on the date of the enactment of this Act.
            (2) Special rule.--If refund or credit of any overpayment 
        of tax resulting from the application of this section is 
        prevented at any time on or before April 15, 1997, by the 
        operation of any law or rule of law (including res judicata), 
        refund or credit of such overpayment (to the extent 
        attributable to the application of this section) may, 
        nevertheless, be made or allowed if claim therefor is filed on 
        or before April 15, 1997.
                                 <all>
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