I 
115TH CONGRESS 
1ST SESSION H. R. 2138 
To provide that members of the Armed Forces performing services in the 
Sinai Peninsula of Egypt shall be entitled to tax benefits in the same 
manner as if such services were performed in a combat zone. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 25, 2017 
Mr. MCCAUL introduced the following bill; which was referred to the 
Committee on Ways and Means 
A BILL 
To provide that members of the Armed Forces performing 
services in the Sinai Peninsula of Egypt shall be entitled 
to tax benefits in the same manner as if such services 
were performed in a combat zone. 
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 ‘‘Sinai Service Recogni-
tion Act’’. 
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SEC. 2. TREATMENT OF CERTAIN INDIVIDUALS PER-
FORMING SERVICES IN THE SINAI PENIN-
SULA OF EGYPT. 
(a) IN GENERAL.—For purposes of the following pro-
visions 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). 
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(8) Section 7508 (relating to time for per-
forming certain acts postponed by reason of service 
in combat zone). 
(b) QUALIFIED HAZARDOUS DUTY AREA.—For pur-
poses of this section, the term ‘‘qualified hazardous duty 
area’’ means the Sinai Peninsula of Egypt, if as of the 
date of the enactment of this section any member of the 
Armed Forces of the United States is entitled to special 
pay under section 310 of title 37, United States Code (re-
lating to special pay; duty subject to hostile fire or immi-
nent danger), for services performed in such location. 
Such term includes such location only during the period 
such entitlement is in effect. 
(c) EFFECTIVE DATE.— 
(1) IN GENERAL.—Except as provided in para-
graph (2), the provisions of this section shall take 
effect on June 9, 2015. 
(2) WITHHOLDING.—Subsection (a)(5) shall 
apply to remuneration paid after the date of the en-
actment of this Act. 
Æ 
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