I
104TH CONGRESS
2D SESSION
H. R. 2879
To provide that individuals performing services for the peacekeeping effort
in the Republic of Bosnia and Herzegovina 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
JANUARY 25, 1996
Mr. GIBBONS (for himself, Mr. RANGEL, Mr. STARK, Mr. JACOBS, Mr. FORD,
Mr. MATSUI, Mrs. KENNELLY, Mr. COYNE, Mr. LEVIN, Mr. CARDIN, Mr.
MCDERMOTT, Mr. KLECZKA, Mr. LEWIS of Georgia, Mr. PAYNE of Vir-
ginia, Mr. NEAL of Massachusetts, and Mr. MCNULTY) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To provide that individuals performing services for the peace-
keeping effort in the Republic of Bosnia and Herzegovina
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. TREATMENT OF INDIVIDUALS PERFORMING
SERVICES IN THE JOINT ENDEAVOR AREA OF
OPERATIONS.
(a) GENERAL RULE.—Any individual who performs
Joint Endeavor services (and the spouse of such individ-
ual) shall be entitled to the benefits of the following provi-
sions of the Internal Revenue Code of 1986 in the same
manner as if such services were performed in an area des-
ignated by the President of the United States by Executive
order as a combat zone for purposes of section 112 of such
Code:
(1) Section 112 (relating to the exclusion of
certain combat pay of members of the Armed
Forces).
(2) Section 692 (relating to income taxes of
members of Armed Forces on death).
(3) Section 2201 (relating to members of the
Armed Forces dying in combat zone or by reason of
combat-zone-incurred wounds, etc.).
(4) Section 7508 (relating to time for perform-
ing certain acts postponed by reason of service in
combat zone).
(5) Section 3401(a)(1) (defining wages relating
to combat pay for members of the Armed Forces).
(6) Section 2(a)(3) (relating to special rule
where deceased spouse was in missing status).
(7) Section 6013(f)(1) (relating to joint return
where individual is in missing status).
(8) Section 4253(d) (relating to the taxation of
phone service originating from a combat zone from
members of the Armed Forces).
(b) JOINT ENDEAVOR SERVICES.—For purposes of
this section, the term ‘‘Joint Endeavor services’’ means
any services in the Armed Forces of the United States
or in support of such Armed Forces if—
(1) such services are performed in the area des-
ignated by the President pursuant to this paragraph
as the ‘‘Joint Endeavor Area of Operations’’, and
(2) such services are performed during the pe-
riod beginning on the date designated by the Presi-
dent by Executive order as the commencement of the
Joint Endeavor Area of Operations and ending on
the date designated by the President by Executive
order as the termination of such operations.
(c) EXCLUSION OF COMBAT PAY FROM WITHHOLD-
ING LIMITED TO AMOUNT EXCLUDABLE FROM GROSS IN-
COME.—Paragraph (1) of section 3401(a) of the Internal
Revenue Code of 1986 (defining wages) is amended by in-
serting before the semicolon the following: ‘‘to the extent
remuneration for such service is excludable from gross in-
come under such section’’.
(d) EFFECTIVE
DATE.—The provisions of, and
amendment made by, this section shall take effect on No-
vember 21, 1995.
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