I
106TH CONGRESS
1ST SESSION
H. R. 1055
To amend the Internal Revenue Code of 1986 to allow a $500 refundable
credit to certain low-income members of the uniformed services.
IN THE HOUSE OF REPRESENTATIVES
MARCH 10, 1999
Mr. JONES of North Carolina (for himself, Mr. JENKINS, Mr. SHOWS, Mr.
UNDERWOOD, and Mrs. MYRICK) 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 allow a
$500 refundable credit to certain low-income members
of the uniformed services.
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 ‘‘Military Family Food
Stamp Tax Credit Act of 1999’’.
SEC. 2. REFUNDABLE CREDIT FOR CERTAIN LOW-INCOME
ENLISTED MEMBERS OF THE UNIFORMED
SERVICES.
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of
1986 (relating to refundable credits) is amended by redes-
ignating section 35 as section 36 and by inserting after
section 34 the following new section:
‘‘SEC. 35. CREDIT FOR CERTAIN LOW-INCOME ENLISTED
MEMBERS OF THE UNIFORMED SERVICES.
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax
imposed by this subtitle for the taxable year an amount
equal to 1⁄12 of $500 for each month of the taxable year
that such individual is an eligible individual.
‘‘(b) ELIGIBLE INDIVIDUAL.—
‘‘(1) GENERAL
RULE.—For purposes of this
section, the term ‘eligible individual’ means any indi-
vidual who is an enlisted member of the uniformed
services whose income, together with the income of
the member’s spouse (if any), is within the highest
income standard of eligibility, as then in effect under
section 5(c) of the Food Stamp Act of 1977 and
without regard to paragraph (1) of such section, for
participation in the food stamp program (as defined
in section 3 of such Act).
‘‘(2) EXCLUSION OF CERTAIN INCOME.—In de-
termining whether a member of the uniformed serv-
ices meets the eligibility criteria under paragraph
(1), the Secretary concerned shall not take into
consideration—
‘‘(A) the amount of the credit against tax
allowed under this section; and
‘‘(B) any allowance payable under section
403 or 404a of title 37, United States Code.
‘‘(c) EFFECT OF JOINT RETURN.—In the case of a
joint return, no more than 1 individual shall be treated
as an eligible individual.
‘‘(d) NOTICE OF ELIGIBILITY.—The Secretary con-
cerned shall, not later than January 31 of each calendar
year, provide a written statement to each individual who
such Secretary determines is an eligible individual for any
month of the preceding calendar year. Such notice shall
specify the number of months of the preceding calendar
year that such individual was, as determined by such Sec-
retary, an eligible individual.
‘‘(e) DEFINITIONS.—For purposes of this section, the
terms ‘uniformed services’ and ‘Secretary concerned’ have
the respective meanings given to such terms by section
101 of title 37, United States Code.’’.
(b) CONFORMING AMENDMENTS.—
(1) Paragraph (2) of section 1324(b) of title
31, United States Code, is amended by inserting be-
fore the period ‘‘, or from section 35 of such Code’’.
(2) The table of sections for subpart C of part
IV of subchapter A of chapter 1 of such Code is
amended by striking the last item and inserting the
following new items:
‘‘Sec. 35. Credit for certain low-income enlisted members of the
uniformed services.
‘‘Sec. 36. Overpayments of tax.’’.
(c) EFFECTIVE DATE.—The amendments made by
this section shall apply to taxable years beginning after
December 31, 1999.
Æ