I 

110TH CONGRESS 

1ST SESSION H. R. 1403 

To amend the Internal Revenue Code of 1986 to provide a 2 percent tax 

reduction for members of the Armed Forces who serve in a combat zone. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 8, 2007 

Mr. CARNEY (for himself and Mr. PLATTS) 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 provide 

a 2 percent tax reduction for members of the Armed 

Forces who serve in a combat zone. 

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

3 SECTION 1. DEDUCTION FOR MEMBERS OF THE ARMED 

4 FORCES WHO SERVE IN A COMBAT ZONE. 

5 (a) IN GENERAL.—Part VII of subchapter B of chap6 ter 1 of the Internal Revenue Code of 1986 (relating to 

7 additional itemized deductions) is amended by redesig8 nating section 224 as section 225 and by inserting after 

9 section 223 the following new section: 


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1 ‘‘SEC. 224. MEMBERS OF THE ARMED FORCES WHO SERVE 

2 IN A COMBAT ZONE. 

3 ‘‘(a) IN GENERAL.—In the case of an eligible combat 

4 zone service member, there shall be allowed as a deduction 

5 an amount equal to 2 percent of the taxpayer’s adjusted 

6 gross income (determined without regard to this section). 

7 ‘‘(b) LIMITATION.—The deduction allowed under sub8 section (a) with respect to a taxpayer for any taxable year 

9 shall not exceed $2,000. 

10 ‘‘(c) ELIGIBLE COMBAT ZONE SERVICE MEMBER.— 

11 For purposes of this section— 

12 ‘‘(1) IN GENERAL.—The term ‘eligible combat 

13 zone service member’ means any individual who, as 

14 of the close of the taxable year (and taking into ac15 count all periods prior to such taxable year), has 

16 served on active duty in a combat zone as a member 

17 of the Armed Forces for an aggregate period of 90 

18 days or more. 

19 ‘‘(2) TREATMENT OF HOSPITALIZATIONS.—Any 

20 period of hospitalization as a result of wounds, dis21 ease, or injury incurred while serving in a combat 

22 zone shall be treated for purposes of this section as 

23 service on active duty in a combat zone. 

24 ‘‘(3) EXCEPTION.—Such term shall not include 

25 any individual for any taxable year if such individual 

26 has been, at any time prior to the close of such taxVerDate Aug 31 2005 03:08 Mar 11, 2007 Jkt 059196 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H1403.IH H1403

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1 able year, discharged or released from military, 

2 naval, or air service under dishonorable conditions. 

3 ‘‘(4) COMBAT ZONE.—The term ‘combat zone’ 

4 has the meaning given such term under section 

5 112(c)(2). 

6 ‘‘(d) SPECIAL RULES FOR JOINT RETURNS.—In the 

7 case of a joint return— 

8 ‘‘(1) the taxpayer shall be treated as an eligible 

9 combat zone service member for purposes of this 

10 section if either spouse is such a member, and 

11 ‘‘(2) if both spouses are eligible combat zone 

12 service members (determined without regard to 

13 paragraph (1)), subsection (b) shall be applied by 

14 doubling the dollar amount in effect under such sub15 section.’’. 

16 (b) DEDUCTION ALLOWED IN COMPUTING AD17 JUSTED GROSS INCOME.—Subsection (a) of section 62 of 

18 such Code is amended by inserting before the last sentence 

19 the following new paragraph: 

20 ‘‘(22) MEMBERS OF THE ARMED FORCES WHO

21 SERVE IN A COMBAT ZONE.—The deduction allowed 

22 by section 224.’’. 

23 (c) CLERICAL AMENDMENT.—The table of sections 

24 for part VII of subchapter B of chapter 1 of such Code 

25 is amended by redesignating the item relating to section 


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1 224 as an item relating to section 225 and inserting before 

2 such item the following new item: 

‘‘Sec. 224. Members of the Armed Forces who serve in a combat zone.’’. 

3 (d) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to taxable years beginning after 

5 December 31, 2006. 

Æ 


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