Title: Coast Guard Combat-Injured Tax Fairness Act
Policy area: Transportation and Public Works

Summary:
Coast Guard Combat-Injured Tax Fairness Act
This bill extends the provisions of the Combat-Injured Veterans Tax Fairness Act of 2016 to the Department of Homeland Security, with respect to the U.S. Coast Guard when it is not operating in the Department of the Navy. That act directed the Department of Defense to identify (1) certain disability severance payments paid after January 17, 1991, to veterans with combat-related injuries, from which it withheld amounts for tax purposes; and (2) the individuals to whom such severance payments were made.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[S. 3207 Introduced in Senate (IS)]

<DOC>






117th CONGRESS
  1st Session
                                S. 3207

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 SENATE OF THE UNITED STATES

                           November 15, 2021

  Mr. Cassidy (for himself and Mr. Menendez) introduced the following 
  bill; which was read twice and referred to the Committee on Finance

_______________________________________________________________________

                                 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 Representatives 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''.

SEC. 2. RESTORATION OF AMOUNTS IMPROPERLY WITHHELD 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 (Public Law 114-292; 
10 U.S.C. 1212 note) is amended--
            (1) in section 3(a), in the matter preceding paragraph (1), 
        by inserting ``(or 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 Secretary 
        of Defense''; and
            (2) in section 4--
                    (A) in the section heading, by inserting ``and 
                secretary of homeland security'' after ``secretary of 
                defense'';
                    (B) by inserting ``or the Secretary of Homeland 
                Security'' after ``The Secretary of Defense''; and
                    (C) by striking ``made by the Secretary'' and 
                inserting ``made by that Secretary''.
    (b) Deadlines.--The Secretary of Homeland Security shall carry out 
the requirements under--
            (1) 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
            (2) section 4 of that Act, as amended by subsection (a)(2), 
        beginning on the date of the enactment of this Act.
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