I 
118TH CONGRESS 
1ST SESSION H. R. 3085 
To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply 
to members of the Coast Guard when the Coast Guard is not operating 
as a service in the Department of the Navy, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 5, 2023 
Mr. DAVIS of North Carolina (for himself and Mr. BACON) introduced the fol-
lowing bill; which was referred to the Committee on Transportation and 
Infrastructure, and in addition to the Committee on Ways and Means, 
for a period to be subsequently determined by the Speaker, in each case 
for consideration of such provisions as fall within the jurisdiction of the 
committee concerned 
A BILL 
To amend the Combat-Injured Veterans Tax Fairness Act 
of 2016 to apply to members of the Coast Guard when 
the Coast Guard is not operating as a service in the 
Department of the Navy, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Coast Guard Combat- 
Injured Tax Fairness Act’’. 
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SEC. 2. RESTORATION OF AMOUNTS IMPROPERLY WITH-
HELD FOR TAX PURPOSES FROM SEVERANCE 
PAYMENTS TO VETERANS OF THE COAST 
GUARD WITH COMBAT-RELATED INJURIES. 
(a) APPLICATION
TO MEMBERS
OF
THE COAST 
GUARD WHEN THE COAST GUARD IS NOT OPERATING 
AS A SERVICE IN THE DEPARTMENT OF THE NAVY.—The 
Combat-Injured Veterans Tax Fairness Act of 2016 (Pub-
lic Law 114–292; 10 U.S.C. 1212 note) is amended— 
(1) in section 3(a)— 
(A) in the matter preceding paragraph (1), 
by inserting ‘‘(and the Secretary of Homeland 
Security, with respect to the Coast Guard when 
it is not operating as a service in the Depart-
ment of the Navy, and the Secretary of Trans-
portation, with respect to the Coast Guard dur-
ing the period in which it was operating as a 
service in the Department of Transportation)’’ 
after ‘‘the Secretary of Defense’’; and 
(B) in paragraph (1)(A)— 
(i) in clause (i), by striking ‘‘the Sec-
retary’’ and inserting ‘‘the Secretary of 
Defense (or the Secretary of Homeland Se-
curity or the Secretary of Transportation, 
with respect to the Coast Guard, as appli-
cable)’’; 
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(ii) in clause (ii), by striking ‘‘the Sec-
retary’’ and inserting ‘‘the Secretary of 
Defense (or the Secretary of Homeland Se-
curity or the Secretary of Transportation, 
with respect to the Coast Guard, as appli-
cable)’’; and 
(iii) in clause (iv), by striking ‘‘the 
Secretary’’ and inserting ‘‘the Secretary of 
Defense (or the Secretary of Homeland Se-
curity or the Secretary of Transportation, 
with respect to the Coast Guard, as appli-
cable)’’; 
(2) in section 4— 
(A) in the section heading, by inserting 
‘‘AND
SECRETARY
OF
HOMELAND
SECU-
RITY’’ after ‘‘SECRETARY OF DEFENSE’’; 
(B) by inserting ‘‘(and the Secretary of 
Homeland Security with respect to the Coast 
Guard when it is not operating as a service in 
the Department of the Navy)’’ after ‘‘The Sec-
retary of Defense’’; and 
(C) by striking ‘‘made by the Secretary’’ 
and inserting ‘‘made by the Secretary of De-
fense (or the Secretary of Homeland Security 
with respect to the Coast Guard)’’; and 
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(3) in section 5— 
(A) in subsection (a)— 
(i) by inserting ‘‘(and the Secretary of 
Homeland Security, with respect to the 
Coast Guard when it is not operating as a 
service in the Department of the Navy, 
and the Secretary of Transportation, with 
respect to the Coast Guard during the pe-
riod in which it was operating as a service 
in the Department of Transportation)’’ 
after ‘‘the Secretary of Defense’’; and 
(ii) by striking ‘‘the Secretary to’’ and 
inserting ‘‘the Secretary of Defense (or the 
Secretary of Homeland Security or the 
Secretary of Transportation, with respect 
to the Coast Guard, as applicable) to’’; and 
(B) in subsection (b)— 
(i) in paragraph (2), by striking ‘‘the 
Secretary’’ and inserting ‘‘the Secretary of 
Defense (or the Secretary of Homeland Se-
curity or the Secretary of Transportation, 
with respect to the Coast Guard, as appli-
cable)’’; and 
(ii) in paragraph (3), by striking ‘‘the 
Secretary’’ and inserting ‘‘the Secretary of 
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Defense (or the Secretary of Homeland Se-
curity, with respect to the Coast Guard 
when it is not operating as a service in the 
Department of the Navy)’’. 
(b) DEADLINES.— 
(1) IDENTIFICATION OF AMOUNTS IMPROPERLY 
WITHHELD
AND
REPORTING.—The Secretary of 
Homeland Security and the Secretary of Transpor-
tation shall carry out the requirements under— 
(A) section 3(a) of the Combat-Injured 
Veterans Tax Fairness Act of 2016 (Public 
Law 114–292; 10 U.S.C. 1212 note), as 
amended by subsection (a)(1), not later than 
one year after the date of the enactment of this 
Act; and 
(B) section 5 of that Act, as amended by 
subsection (a)(3), not later than one year after 
the date of the enactment of this Act. 
(2) ENSURING AMOUNTS ARE NOT IMPROPERLY 
WITHHELD.—The Secretary of Homeland Security 
shall carry out the requirements under section 4 of 
the Combat-Injured Veterans Tax Fairness Act of 
2016 (Public Law 114–292; 10 U.S.C. 1212 note), 
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as amended by subsection (a)(2), beginning on the 
date of the enactment of this Act. 
Æ 
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