Armed Forces Tax Fairness Act of 2003

Bill: 108-hr-1664
Sponsor: Rep. Thomas, William M. [R-CA-22]
Introduced: 2003-04-08 in the House
Policy area: Taxation
Subjects: Americans in foreign countries
Armed Forces and National Security
Armed forces abroad
Armed forces reserves
Astronautics
Astronauts
Capital gains tax
Crime and Law Enforcement
Day care
Economics and Public Finance
Education
Education savings accounts
Estate tax
Families
Federal employees
Foreign service
Fringe benefits
Government Operations and Politics
Government trust funds
Higher education
Home ownership
Housing and Community Development
Housing finance
Housing subsidies
Income tax
International Affairs
Labor and Employment
Law
Limitation of actions
Military base closures
Military dependents
Military education
Military operations
Military pay
Military pensions
Military personnel
Military training
National Guard
Old age, survivors and disability insurance
Service academies
Social Welfare
Social security finance
Space activities
Survivors' benefits
Tax administration
Tax credits
Tax deductions
Tax exclusion
Tax penalties
Tax refunds
Tax returns
Tax-exempt organizations
Transportation and Public Works
Travel costs
Veterans' organizations

Summary:
action_date: 2003-04-08
text: Armed Forces Tax Fairness Act of 2003 - Amends the Internal Revenue Code (IRC) to authorize a member of the uniformed services or the Foreign Service on "qualified official extended duty" to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.
Excludes from gross income as a qualified military benefit the amount of the death gratuity with respect to deaths occurring after September 10, 2001.
Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.
Extends combat zone filing rules to contingency operations.
Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.
Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.
Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use if made for an account holder at a U.S. military academy, to the extent that the distribution does not exceed the costs of advanced education.
Provides a deduction for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel and stay overnight as part of their official duties.
Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.
Provides that amounts transferred to Social Security trust funds shall be determined as if this Act had not enacted.
action_date: 2003-04-09
text: 
(This measure has not been amended since it was introduced in the House on April 8, 2003. However, because action occurred on the measure, the summary has been expanded.)

Armed Forces Tax Fairness Act of 2003 - (Sec. 2) Amends the Internal Revenue Code to authorize a member of the uniformed services or the Foreign Service on "qualified official extended duty" (any duty in excess of 180 days while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.
Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.
Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.
States that if a refund or credit resulting from this section is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.
(Sec. 3) Excludes from gross income as a qualified military benefit the amount of the death gratuity payable under chapter 75 of title 10 of the United States Code, effective with respect to deaths occurring after September 10, 2001.
(Sec. 4) Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.
(Sec. 5) Extends combat zone filing rules to contingency operations.
(Sec. 6) Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.
(Sec. 7) Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.
(Sec. 8) Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.
(Sec. 9) Provides a deduction (limited to $1,500) for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles away from home and stay overnight as part of their official duties.
(Sec. 10) Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.
(Sec. 11) Provides that amounts transferred to any trust fund under title II (Old Age, Survivors and Disability Insurance) of the Social Security Act shall be determined as if this Act had not enacted.

Legislative actions:
action_date: 2003-04-10
text: Received in the Senate and Read twice and referred to the Committee on Finance.
action_date: 2003-04-09
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2003-04-09
text: On motion to suspend the rules and pass the bill Agreed to by voice vote. (text:  CR H3000-3002)
action_date: 2003-04-09
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by voice vote.(text:  CR H3000-3002)
action_date: 2003-04-09
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 1664.
action_date: 2003-04-09
text: Considered under suspension of the rules. (consideration:  CR H3000-3004)
action_date: 2003-04-09
text: Mr. Thomas moved to suspend the rules and pass the bill.
action_date: 2003-04-08
text: Referred to the House Committee on Ways and Means.
action_date: 2003-04-08
text: Introduced in House
action_date: 2003-04-08
text: Introduced in House