A bill to provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

Bill: 114-s-3272
Sponsor: full_name: Sen. Cornyn, John [R-TX]
Introduced: 2016-07-14
Policy area: Taxation
Subjects: Egypt

Employment taxes

Income tax exclusion

Marriage and family status

Middle East

Military operations and strategy

Military personnel and dependents

Sales and excise taxes

Tax administration and collection, taxpayers

Telephone and wireless communication

Transfer and inheritance taxes

Wages and earnings
Latest action: action_date: 2016-07-14
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2016-07-14
action_desc: Introduced in Senate
text: <p>This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions. </p> <p>A &quot;qualified hazardous duty area&quot; is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger. </p> <p>The requirement applies to specified tax provisions relating to: </p> <ul> <li> the special rule where a deceased spouse was in missing status;</li> <li> the exclusion from gross income of certain combat pay of members of the Armed Forces; </li> <li> income taxes of members of the Armed Forces on death; </li> <li> combat zone-related deaths of members of the Armed Forces;</li> <li> the definition of wages relating to combat pay for members of the Armed Forces; </li> <li> the taxation of phone service originating from a combat zone from members of the Armed Forces;</li> <li> joint tax returns where an individual is in missing status; and </li> <li> additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts. </li> </ul>

tv_txt: II 114th CONGRESS 2d Session S. 3272 IN THE SENATE OF THE UNITED STATES July 14, 2016 Mr. Cornyn introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

1. Treatment of certain individuals performing services in the Sinai Peninsula of Egypt (a) In general For purposes of the following provisions of the Internal Revenue Code of 1986, a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone (as determined under section 112 of such Code): (1) Section 2(a)(3) (relating to special rule where deceased spouse was in missing status). (2) Section 112 (relating to the exclusion of certain combat pay of members of the Armed Forces). (3) Section 692 (relating to income taxes of members of Armed Forces on death). (4) Section 2201 (relating to members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.). (5) Section 3401(a)(1) (defining wages relating to combat pay for members of the Armed Forces). (6) Section 4253(d) (relating to the taxation of phone service originating from a combat zone from members of the Armed Forces). (7) Section 6013(f)(1) (relating to joint return where individual is in missing status). (8) Section 7508 (relating to time for performing certain acts postponed by reason of service in combat zone). (b) Qualified hazardous duty area For purposes of this section, the term qualified hazardous duty area means the Sinai Peninsula of Egypt, if as of the date of the enactment of this section any member of the Armed Forces of the United States is entitled to special pay under section 310 of title 37, United States Code (relating to special pay; duty subject to hostile fire or imminent danger) for services performed in such location. Such term includes such location only during the period such entitlement is in effect. (c) Effective date (1) In general Except as provided in paragraph (2), the provisions of this section shall take effect on June 9, 2015. (2) Withholding Subsection (a)(5) shall apply to remuneration paid after the date of the enactment of this Act.