Combat-Injured Veterans Tax Fairness Act of 2016

Bill: 114-hr-5015
Sponsor: Rep. Rouzer, David [R-NC-7]
Introduced: 2016-04-20 in the House
Policy area: Armed Forces and National Security
Subjects: Conflicts and wars
Congressional oversight
Disability and paralysis
Government studies and investigations
Income tax exclusion
Tax administration and collection, taxpayers
Veterans' pensions and compensation

Summary:
action_date: 2016-04-20
text: 

Combat-Injured Veterans Tax Fairness Act of 2016

 
This bill directs the Department of Defense (DOD) to identify: 
 
 
certain severance payments to veterans with combat-related injuries paid after January 17, 1991, from which DOD withheld amounts for tax purposes, and 
 
the individuals to whom such severance payments were made. 
 
 
DOD shall provide each such veteran with: 
 
 
notice of the amount of improperly withheld severance payments, and 
 
 instructions for filing amended tax returns to recover such amount.
 
 
The period for filing a related claim with the Internal Revenue Service for a credit or refund is extended beyond the three-year limitation to the date that is one year after DOD provides the veteran with the information required by this Act.
 
DOD shall ensure that amounts are not withheld for tax purposes from DOD severance payments to individuals when such payments are not considered gross income.

action_date: 2016-12-16
text: 

Combat-Injured Veterans Tax Fairness Act of 2016

 
(Sec. 3) This bill directs the Department of Defense (DOD), within one year after enactment of this bill, to identify: 
 
 
certain disability severance payments that were not considered gross income to veterans with combat-related injuries paid after January 17, 1991, from which DOD withheld amounts for tax purposes, and 
 
the individuals to whom such severance payments were made. 
 
 
DOD shall provide each such veteran with: (1) notice of the amount of improperly withheld severance payments, and (2) instructions for filing amended tax returns to recover such amount.
 
The period for filing a related claim with the Internal Revenue Service for a credit or refund is extended beyond the three-year limitation to the date that is one year after DOD provides the veteran with the information required by this bill. 
 
(Sec. 4) DOD shall ensure that amounts are not withheld for tax purposes from DOD severance payments to individuals when such payments are not considered gross income.
 
(Sec. 5) DOD shall report on: (1) the number of identified individuals, (2) the aggregate amount of payments withheld for tax purposes from such severance payments, and (3) a description of how DOD shall ensure that the withheld amounts will not be considered gross income to the affected individuals.


Legislative actions:
action_date: 2016-12-16
text: Became Public Law No: 114-292.
action_date: 2016-12-16
text: Became Public Law No: 114-292.
action_date: 2016-12-16
text: Signed by President.
action_date: 2016-12-16
text: Signed by President.
action_date: 2016-12-15
text: Presented to President.
action_date: 2016-12-15
text: Presented to President.
action_date: 2016-12-12
text: Message on Senate action sent to the House.
action_date: 2016-12-10
text: Passed Senate without amendment by Unanimous Consent.
action_date: 2016-12-10
text: Passed/agreed to in Senate: Passed Senate without amendment by Unanimous Consent.
action_date: 2016-12-06
text: Received in the Senate, read twice.
action_date: 2016-12-05
text: Motion to reconsider laid on the table Agreed to without objection.
action_date: 2016-12-05
text: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 392 - 0 (Roll no. 601). (text: CR H7156-7157)
action_date: 2016-12-05
text: Passed/agreed to in House: On motion to suspend the rules and pass the bill, as amended Agreed to by the Yeas and Nays: (2/3 required): 392 - 0 (Roll no. 601).(text: CR H7156-7157)
action_date: 2016-12-05
text: Considered as unfinished business. (consideration: CR H7176)
action_date: 2016-12-05
text: At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed.
action_date: 2016-12-05
text: DEBATE - The House proceeded with forty minutes of debate on H.R. 5015.
action_date: 2016-12-05
text: Considered under suspension of the rules. (consideration: CR H7156-7159)
action_date: 2016-12-05
text: Mr. Brady (TX) moved to suspend the rules and pass the bill, as amended.
action_date: 2016-05-05
text: Referred to the Subcommittee on Military Personnel.
action_date: 2016-04-20
text: Referred to the Committee on Armed Services, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2016-04-20
text: Referred to the Committee on Armed Services, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2016-04-20
text: Referred to the Committee on Armed Services, and in addition to the Committee on Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
action_date: 2016-04-20
text: Introduced in House
action_date: 2016-04-20
text: Introduced in House

Enacted as: number: 114-292