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Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Landowners Equal Treatment Act of
1999''.

SEC. 2. FINDINGS AND PURPOSE.

(a) Findings.--The Congress finds and declares the following:
(1) The Secretary of the Interior, through the United
States Fish and Wildlife Service, recently demanded and
received compensation for the loss of use of federally owned
property resulting from constructive use of the property for
other public purposes, in an amount of approximately
$26,000,000.
(2) The Secretary of Transportation has promulgated a
regulation allowing for compensation of Federal agencies for
the lost use of agency property for public purposes, through a
definition of the term ''constructive use'' that includes off-
site impacts of Federal agency actions on federally owned
property.
(3) The Federal Government enjoys no right under the
Constitution to compensation for use of Federal agency property
for other public purposes, while the rights of private persons
to be compensated for the taking of their property by the
Government for a public purpose is a fundamental right
protected by the Fifth and Fourteenth Amendments to the
Constitution.
(4) Private property owners should be compensated in a
manner that is at least as equitable as the compensation
afforded to Federal agencies when their property is used or
constructively used for other public purposes.
(5) Fair and equitable treatment of private property owners
will increase the willingness of private property owners to
provide habitat for wildlife and plants protected under the
Endangered Species Act of 1973 (16 U.S.C. 1531 et seq.).
(b) Purpose.--The purpose of this Act is to increase the efforts of
private property owners to protect and restore habitat for wildlife, by
ensuring that their constitutional and legal property rights will be
honored, respected, and protected in the implementation of the
Endangered Species Act of 1973.

SEC. 3. MINIMIZING IMPACTS ON PRIVATE PROPERTY.

The Endangered Species Act of 1973 (16 U.S.C. 1531 et seq.) is
amended by adding at the end the following new section:

''minimizing impacts on private property

''Sec. 19. (a) In General.--In implementing this Act, the head of
an agency shall make every possible effort to avoid, minimize, or
mitigate impacts on non-Federal property that result in Federal use of
the property as a direct result of the action of the agency head under
this Act or in furtherance of the purposes of this Act. An agency shall
not take action that results in a Federal use of non-Federal property
under this Act unless the agency--
''(1) obtains the written permission of its owner;
''(2) negotiates a voluntary agreement authorizing that
use; or
''(3) pays compensation in accordance with this section.
''(b) Compensation for Federal Use of Non-Federal Property.--An
agency that takes action under this Act or in furtherance of the
purposes of this Act that results in a Federal use of non-Federal
property or any portion of non-Federal property without the written
consent of the owner of the property shall compensate the owner for the
fair market value of the Federal use of the property or portion.
Compensation paid shall reflect the duration of the Federal use as
necessary to achieve the purposes of this Act.
''(c) Request of Owner.--An owner of non-Federal property seeking
compensation under this section shall make a written request for
compensation to the agency implementing the agency action resulting in
the Federal use of property. The request shall, at a minimum, identify
the affected portion of the property, the nature of the Federal use of
non-Federal property for which the compensation is sought, and the
amount of compensation sought.
''(d) Negotiations.--The agency may negotiate with the owner to
reach agreement on the amount of the compensation under this section,
the terms of any agreement for payment, and the terms of any Federal
use of non-Federal property for which compensation is paid. If such an
agreement is reached, the agency shall within 6 months pay the owner
the amount agreed upon. An agreement under this section may include a
transfer of title or an agreement to limit the period of time of the
Federal use of non-Federal property.
''(e) Choice of Remedies.--If, not later than 180 days after the
written request is made, the parties have not reached an agreement on
compensation, the owner of the property may elect binding arbitration
or seek compensation due under this section in a civil action.
''(f) Arbitration.--The procedures that govern the arbitration
shall, as nearly as practicable, be those established under title 9,
United States Code, for arbitration proceedings to which that title
applies. An award made in such arbitration shall include a reasonable
attorney's fee and other arbitration costs, including appraisal fees.
The agency shall promptly pay any award made to the owner.
''(g) Civil Actions.--A civil action to enforce this section may be
filed under section 11(g). An owner who prevails in a civil action
against the agency pursuant to this section shall be entitled to, and
the agency shall be liable for, the amount of compensation awarded plus
reasonable attorney's fees and other litigation costs, including
appraisal fees. The court shall award interest on the amount of any
compensation from the time of the Federal use of non-Federal property.
''(h) Source of Payments.--Any payment made under this section to
an owner of property and any judgment obtained by an owner of property
in a civil action under this section shall, notwithstanding any other
provision of law, be made from the annual appropriation of the agency
that took the agency action giving rise to the payment or civil action.
If the agency action resulted from a requirement imposed by another
agency, then the agency making the payment or satisfying the judgment
may seek partial or complete reimbursement from the appropriated funds
of the other agency. For this purpose, the head of the agency concerned
may transfer or reprogram any appropriated funds available to the
agency. If insufficient funds exist for the payment or to satisfy the
judgment, it shall be the duty of the head of the agency to seek the
appropriation of such funds for the next fiscal year.
''(i) Availability of Appropriations.--Notwithstanding any other
provision of law, any obligation of the United States to make any
payment under this section shall be subject to the availability of
appropriations.
''(j) Duty of Notice to Owners.--An agency may not take any action
that is a Federal use of non-Federal property unless the agency has
given 30 days notice to each owner of the property directly affected
explaining their rights under this section and either obtaining their
permission for the Federal use or providing the procedures for
obtaining any compensation that may be available under this section.
''(k) Rules of Construction.--The following rules of construction
shall apply to this Act:
''(1) Other rights preserved.--Nothing in this Act shall be
construed to limit any right to compensation that exists under
the Constitution or under other laws.
''(2) Extent of federal authority.--Payment of compensation
under this section (other than when property is bought by the
Federal Government at the option of the owner) shall not confer
any rights on the Federal Government other than the Federal use
of non-Federal property agreed to so that the agency action may
achieve the species conservation purposes of this Act.
''(l) Definitions.--For the purposes of this section:
''(1) Agency.--The term 'agency' has the meaning given that
term in section 551 of title 5, United States Code.
''(2) Federal use.--(A) The term 'Federal use' means--
''(i) any action under this Act to--
''(I) permanently incorporate non-Federal
property into a Federal facility;
''(II) place non-Federal property under the
control of the Secretary; or
''(III) temporarily occupy non-Federal
property in a manner that is adverse to the
constitutional right of the owner of the
property against taking of the property by the
Federal Government; and
''(ii) any constructive use of non-Federal
property.
''(B) In this paragraph the term 'constructive use' means
any action described in subparagraph (C) taken under this Act
that results in--
''(i) substantial diminution in the normal or
reasonably expected uses of non-Federal property;
''(ii) a reduction in the fair market value of non-
Federal property of 25 percent or more; or
''(iii) in the case of the right to receive water,
any diminution in the quantity of water received or
available for use.
''(C) The actions referred to in subparagraph (B) are the
following:
''(i) The imposition or enforcement of a
prohibition of use of non-Federal property the purpose
of which is to provide or retain habitat for any
species of wildlife or plant determined to be an
endangered species or threatened species.
''(ii) A designation of non-Federal property as
critical habitat under this Act.
''(iii) The denial of a permit under section 10
that results in the loss of the ability to use non-
Federal property in order to provide habitat for
wildlife or plants.
''(iv) An agency action pursuant to a reasonable
and prudent alternative suggested by the Secretary
under section 7, that would cause an agency to restrict
the use of non-Federal property.
''(v) The imposition by any governmental entity of
a limitation or restriction on an otherwise permissible
use of non-Federal property by the owner of the
property, as a condition of a Federal agency providing
any land, money, permit, or other benefit to the
governmental entity, if imposition of the limitation or
restriction by the agency directly would constitute a
Federal use of non-Federal property under the other
provisions of this paragraph, unless the governmental
entity has some other legal basis for imposing the
limitation or restriction.
''(3) Fair market value.--The term 'fair market value'
means the most probable price at which property or a right to
use property would change hands, in a competitive and open
market under all conditions requisite to fair sale, between a
willing buyer and willing seller, neither being under any
compulsion to buy or sell and both having reasonable knowledge
of relevant facts, and without regard to the presence of any
species protected under this Act. With respect to a right to
use property, fair market value shall be determined on or
immediately before the exercise of the right.
''(4) Law of the state.--The term 'law of the State'
includes the law of a political subdivision of a State.
''(5) Non-federal property.--The term 'non-Federal
property' means property which is owned by a person other than
any Federal entity of government.
''(6) Property.--The term 'property' means land, an
interest in land, the right to use or receive water, and any
personal property, as defined under the law of the State.''.

Answer: Landowners Equal Treatment Act of 1999 - Amends the Endangered Species Act of 1973 to require the head of an agency to make every possible effort to avoid, minimize, or mitigate impacts on non-Federal property that result from Federal use of the property (including constructive use) as a direct result of an agency action under such Act (including actions to provide or retain habitat for endangered or threatened species or to designate non-Federal property as critical habitat). Prohibits an agency from taking action under such Act that results in a Federal use of non-Federal property unless it: (1) obtains the landowner's permission; (2) negotiates a voluntary agreement authorizing such use; or (3) compensates the landowner for the fair market value of the Federal use. Sets forth provisions governing landowner requests for compensation, compensation negotiations, arbitration or civil actions to resolve compensation disagreements, and payment of compensation from an agency's annual appropriations.
Prohibits an agency from taking any action that is a Federal use of non-Federal property unless it has given 30 days notice to each property owner directly affected explaining their rights and either obtaining their permission or providing procedures for obtaining compensation.

Question: SECTION 1. SHORT TITLE.

This Act may be cited as the ''Enterprise Communities Enhancement
Act of 2001''.

SEC. 2. FUNDING ENTITLEMENT FOR ADDITIONAL ENTERPRISE COMMUNITIES.

(a) Entitlement.--Section 2007(a)(1) of the Social Security Act (42
U.S.C. 1397f(a)(1)) is amended by striking ''and'' at the end of
subparagraph (A), by striking the period at the end of subparagraph (B)
and inserting ''; and'', and by adding at the end the following:
''(C) 7 grants under this section for each
qualified enterprise community that is in the State and
is designated pursuant to section 766 of the
Agriculture, Rural Development, Food and Drug
Administration, and Related Agencies Appropriations
Act, 1999.''.
(b) Amount of Grants.--Section 2007(a)(2) of such Act (42 U.S.C.
1397f(a)(2)) is amended--
(1) by redesignating subparagraph (C) as subparagraph (D);
and
(2) by inserting after subparagraph (B) the following:
''(C) Additional enterprise community grants.--The
amount of the grant to a State under this section for
each qualified enterprise community referred to in
paragraph (1)(C) shall be $500,000, multiplied by the
proportion of the population of the community that
resides in the State.''.
(c) Timing of Grants.--Section 2007(a)(3) of such Act (42 U.S.C.
1397f(a)(3)) is amended by adding at the end the following:
''(C) Additional qualified enterprise
communities.--With respect to each qualified enterprise
community referred to in paragraph (1)(C), the
Secretary shall make 1 grant under this section to the
State in which the community lies on the first day of
fiscal year 2002 and of each of the 6 succeeding fiscal
years.''.
(d) Funding.--Section 2007(a)(4) of such Act (42 U.S.C.
1397f(a)(4)) is amended--
(1) by striking ''(4) Funding.--$1,000,000,000'' and
inserting the following:
''(4) Funding.--
''(A) Original grants.--$1,000,000,000'';
(2) by inserting ''for empowerment zones and enterprise
communities described in subparagraphs (A) and (B) of paragraph
(1)'' before the period; and
(3) by adding after and below the end the following:
''(B) Additional enterprise community grants.--
$70,000,000 shall be made available to the Secretary
for grants under this section for enterprise
communities referred to in paragraph (1)(C).''.
(e) Definitions.--
(1) Qualified enterprise community.--Section 2007(f)(2)(A)
of such Act (42 U.S.C. 1397f(f)(2)(A)) is amended by inserting
''or pursuant to section 766 of the Agriculture, Rural
Development, Food and Drug Administration, and Related Agencies
Appropriations Act, 1999'' before the semicolon.
(2) Strategic plan.--Section 2007(f)(3) of such Act (42
U.S.C. 1397f(f)(3)) is amended by inserting ''or under section
766 of the Agriculture, Rural Development, Food and Drug
Administration, and Related Agencies Appropriations Act, 1999''
before the period.

SEC. 3. USE OF GRANT FUNDS.

(a) Revolving Loan Activities.--Section 2007(b) of the Social
Security Act (42 U.S.C. 1397f(b)) is amended by adding at the end the
following:
''(5) Revolving loan activities.--
''(A) In general.--In order to assist disadvantaged
adults and youths in achieving and maintaining economic
self-support, a State may use amounts paid under this
section to fund revolving loan funds or similar
arrangements for the purpose of making loans to
residents, institutions, organizations, or businesses
that hire disadvantaged adults and youths.
''(B) Rules for disbursement.--Amounts to be used
as described in subparagraph (A) shall be disbursed by
the Secretary, consistent with the provisions of the
Cash Management Improvement Act and its implementing
rules, regulations, and procedures issued by the
Secretary of the Treasury--
''(i) in the case of a grant to a revolving
loan fund--
''(I) pursuant to a written
irrevocable grant commitment; and
''(II) at such time or times as the
Secretary determines that the funds are
needed to meet the purposes of such
commitment; or
''(ii) in the case of a grant for purposes
of capitalizing an insured depository
institution (as defined in section 3 of the
Federal Deposit Insurance Act (12 U.S.C. 1813))
or an insured credit union (as defined in
section 101 of the Federal Credit Union Act (12
U.S.C. 1742)), at such time or times as the
Secretary determines that funds are needed for
such capitalization.''.

Answer: Enterprise Communities Enhancement Act of 2001 - Amends title XX (Block Grants to States for Social Services) of the Social Security Act to provide for: (1) additional State entitlements to grants for designated qualified enterprise communities; (2) funding for such grants; and (3) use of grant funds for revolving loan fund loans to residents, institutions, organizations, or businesses that hire disadvantaged adults and youths.

Question: SECTION 1. SHORT TITLE; REFERENCES.

(a) Short Title.--This Act may be cited as the ''Armed Forces Tax
Fairness Act of 2003''.
(b) Amendment of 1986 Code.--Except as otherwise expressly
provided, whenever in this Act an amendment or repeal is expressed in
terms of an amendment to, or repeal of, a section or other provision,
the reference shall be considered to be made to a section or other
provision of the Internal Revenue Code of 1986.

SEC. 2. SPECIAL RULE FOR MEMBERS OF UNIFORMED SERVICES AND FOREIGN
SERVICE IN DETERMINING EXCLUSION OF GAIN FROM SALE OF
PRINCIPAL RESIDENCE.

(a) In General.--Subsection (d) of section 121 of the Internal
Revenue Code of 1986 (relating to exclusion of gain from sale of
principal residence) is amended by adding at the end the following new
paragraph:
''(10) Members of uniformed services and foreign service.--
''(A) In general.--At the election of an individual
with respect to a property, the running of the 5-year
period referred to in subsections (a) and (c)(1)(B) and
paragraph (7) of this subsection with respect to such
property shall be suspended during any period that such
individual or such individual's spouse is serving on
qualified official extended duty as a member of the
uniformed services or of the Foreign Service.
''(B) Maximum period of suspension.--Such 5-year
period shall not be extended more than 5 years by
reason of subparagraph (A).
''(C) Qualified official extended duty.--For
purposes of this paragraph--
''(i) In general.--The term 'qualified
official extended duty' means any extended duty
while serving at a duty station which is at
least 150 miles from such property or while
residing under Government orders in Government
quarters.
''(ii) Uniformed services.--The term
'uniformed services' has the meaning given such
term by section 101(a)(5) of title 10, United
States Code, as in effect on the date of the
enactment of this paragraph.
''(iii) Foreign service.--The term 'member
of the Foreign Service' has the meaning given
the term 'member of the Service' by paragraph
(1), (2), (3), (4), or (5) of section 103 of
the Foreign Service Act of 1980, as in effect
on the date of the enactment of this paragraph.
''(iv) Extended duty.--The term 'extended
duty' means any period of active duty pursuant
to a call or order to such duty for a period in
excess of 180 days or for an indefinite period.
''(D) Special rules relating to election.--
''(i) Election limited to 1 property at a
time.--An election under subparagraph (A) with
respect to any property may not be made if such
an election is in effect with respect to any
other property.
''(ii) Revocation of election.--An election
under subparagraph (A) may be revoked at any
time.''.
(b) Effective Date; Special Rule.--
(1) Effective date.--The amendment made by this section
shall take effect as if included in the amendments made by
section 312 of the Taxpayer Relief Act of 1997.
(2) Waiver of limitations.--If refund or credit of any
overpayment of tax resulting from the amendment made by this
section is prevented at any time before the close of the 1-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 nevertheless be made or
allowed if claim therefor is filed before the close of such
period.

SEC. 3. RESTORATION OF FULL EXCLUSION FROM GROSS INCOME OF DEATH
GRATUITY PAYMENT.

(a) In General.--Paragraph (3) of section 134(b) (relating to
qualified military benefit) is amended by adding at the end the
following new subparagraph:
''(C) Exception for death gratuity adjustments made
by law.--Subparagraph (A) shall not apply to any
adjustment to the amount of death gratuity payable
under chapter 75 of title 10, United States Code, which
is pursuant to a provision of law enacted before
December 31, 1991.''.
(b) Conforming Amendment.--Section 134(b)(3)(A) is amended by
striking ''subparagraph (B)'' and inserting ''subparagraphs (B) and
(C)''.
(c) Effective Date.--The amendments made by this section shall
apply with respect to deaths occurring after September 10, 2001.

SEC. 4. EXCLUSION FOR AMOUNTS RECEIVED UNDER DEPARTMENT OF DEFENSE
HOMEOWNERS ASSISTANCE PROGRAM.

(a) In General.--Subsection (a) of section 132 (relating to certain
fringe benefits) is amended by striking ''or'' at the end of paragraph
(6), by striking the period at the end of paragraph (7) and inserting
'', or'' and by adding at the end the following new paragraph:
''(8) qualified military base realignment and closure
fringe.''.
(b) Qualified Military Base Realignment and Closure Fringe.--
Section 132 is amended by redesignating subsection (n) as subsection
(o) and by inserting after subsection (m) the following new subsection:
''(n) Qualified Military Base Realignment and Closure Fringe.--
''(1) In general.--For purposes of this section, the term
'qualified military base realignment and closure fringe' means
1 or more payments under the authority of section 1013 of the
Demonstration Cities and Metropolitan Development Act of 1966
(42 U.S.C. 3374) (as in effect on the date of the enactment of
this subsection).
''(2) Limitation.--With respect to any property, such term
shall not include any payment referred to in paragraph (1) to
the extent that the sum of all such payments related to such
property exceeds the amount described in clause (1) of
subsection (c) of such section (as in effect on such date).''.
(c) Effective Date.--The amendments made by this section shall
apply to payments made after the date of the enactment of this Act.

SEC. 5. EXPANSION OF COMBAT ZONE FILING RULES TO CONTINGENCY
OPERATIONS.

(a) In General.--Subsection (a) of section 7508 (relating to time
for performing certain acts postponed by reason of service in combat
zone) is amended--
(1) by inserting ''or when deployed outside the United
States away from the individual's permanent duty station while
participating in an operation designated by the Secretary of
Defense as a contingency operation (as defined in section
101(a)(13) of title 10, United States Code) or which became
such a contingency operation by operation of law'' after
''section 112'',
(2) by inserting in the first sentence ''or at any time
during the period of such contingency operation'' after ''for
purposes of such section'',
(3) by inserting ''or operation'' after ''such an area'',
and
(4) by inserting ''or operation'' after ''such area''.
(b) Conforming Amendments.--
(1) Section 7508(d) is amended by inserting ''or
contingency operation'' after ''area''.
(2) The heading for section 7508 is amended by inserting
''or contingency operation'' after ''combat zone''.
(3) The item relating to section 7508 in the table of
sections for chapter 77 is amended by inserting ''or
contingency operation'' after ''combat zone''.
(c) Effective Date.--The amendments made by this section shall
apply to any period for performing an act which has not expired before
the date of the enactment of this Act.

SEC. 6. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX
FOR CERTAIN VETERANS' ORGANIZATIONS.

(a) In General.--Subparagraph (B) of section 501(c)(19) (relating
to list of exempt organizations) is amended by striking ''or widowers''
and inserting '', widowers, ancestors, or lineal descendants''.
(b) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after the date of the enactment of
this Act.

SEC. 7. CLARIFICATION OF THE TREATMENT OF CERTAIN DEPENDENT CARE
ASSISTANCE PROGRAMS.

(a) In General.--Subsection (b) of section 134 (defining qualified
military benefit) is amended by adding at the end the following new
paragraph:
''(4) Clarification of certain benefits.--For purposes of
paragraph (1), such term includes any dependent care assistance
program (as in effect on the date of the enactment of this
paragraph) for any individual described in paragraph (1)(A).''.
(b) Conforming Amendments.--
(1) Section 134(b)(3)(A) (as amended by section 102) is
further amended by inserting ''and paragraph (4)'' after
''subparagraphs (B) and (C)''.
(2) Section 3121(a)(18) is amended by striking ''or 129''
and inserting '', 129, or 134(b)(4)''.
(3) Section 3306(b)(13) is amended by striking ''or 129''
and inserting '', 129, or 134(b)(4)''.
(4) Section 3401(a)(18) is amended by striking ''or 129''
and inserting '', 129, or 134(b)(4)''.
(c) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2002.

SEC. 8. CLARIFICATION RELATING TO EXCEPTION FROM ADDITIONAL TAX ON
CERTAIN DISTRIBUTIONS FROM QUALIFIED TUITION PROGRAMS,
ETC., ON ACCOUNT OF ATTENDANCE AT MILITARY ACADEMY.

(a) In General.--Subparagraph (B) of section 530(d)(4) (relating to
exceptions from additional tax for distributions not used for
educational purposes) is amended by striking ''or'' at the end of
clause (iii), by redesignating clause (iv) as clause (v), and by
inserting after clause (iii) the following new clause:
''(iv) made on account of the attendance of
the designated beneficiary 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, to the
extent that the amount of the payment or
distribution does not exceed the costs of
advanced education (as defined by section
2005(e)(3) of title 10, United States Code, as
in effect on the date of the enactment of this
section) attributable to such attendance, or''.
(b) Effective Date.--The amendment made by this section shall take
effect for taxable years beginning after December 31, 2002.

SEC. 9. ABOVE-THE-LINE DEDUCTION FOR OVERNIGHT TRAVEL EXPENSES OF
NATIONAL GUARD AND RESERVE MEMBERS.

(a) Deduction Allowed.--Section 162 (relating to certain trade or
business expenses) is amended by redesignating subsection (p) as
subsection (q) and inserting after subsection (o) the following new
subsection:
''(p) Treatment of Expenses of Members of Reserve Component of
Armed Forces of the United States.--For purposes of subsection (a)(2),
in the case of an individual who performs services as a member of a
reserve component of the Armed Forces of the United States at any time
during the taxable year, such individual shall be deemed to be away
from home in the pursuit of a trade or business for any period during
which such individual is away from home in connection with such
services.''.
(b) Deduction Allowed Whether or Not Taxpayer Elects To Itemize.--
Paragraph (2) of section 62(a) (relating to certain trade and business
deductions of employees) is amended by adding at the end the following
new subparagraph:
''(E) Certain expenses of members of reserve
components of the armed forces of the united states.--
The deductions allowed by section 162 which consist of
expenses, determined at a rate not in excess of the
rates for travel expenses (including per diem in lieu
of subsistence) authorized for employees of agencies
under subchapter I of chapter 57 of title 5, United
States Code, and not in excess of $1,500, paid or
incurred by the taxpayer in connection with the
performance of services by such taxpayer as a member of
a reserve component of the Armed Forces of the United
States for any period during which such individual is
more than 100 miles away from home in connection with
such services.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred in taxable years beginning after
December 31, 2002.

SEC. 10. TAX RELIEF AND ASSISTANCE FOR FAMILIES OF ASTRONAUTS WHO LOSE
THEIR LIVES ON A SPACE MISSION.

(a) Income Tax Relief.--
(1) In general.--Subsection (d) of section 692 (relating to
income taxes of members of Armed Forces and victims of certain
terrorist attacks on death) is amended by adding at the end the
following new paragraph:
''(5) Relief with respect to astronauts.--The provisions of
this subsection shall apply to any astronaut whose death occurs
while on a space mission, except that paragraph (3)(B) shall be
applied by using the date of the death of the astronaut rather
than September 11, 2001.''.
(2) Conforming amendments.--
(A) Section 5(b)(1) is amended by inserting '',
astronauts,'' after ''Forces''.
(B) Section 6013(f)(2)(B) is amended by inserting
'', astronauts,'' after ''Forces''.
(3) Clerical amendments.--
(A) The heading of section 692 is amended by
inserting '', astronauts,'' after ''forces''.
(B) The item relating to section 692 in the table
of sections for part II of subchapter J of chapter 1 is
amended by inserting '', astronauts,'' after
''Forces''.
(4) Effective date.--The amendments made by this subsection
shall apply with respect to any astronaut whose death occurs
after December 31, 2002.
(b) Death Benefit Relief.--
(1) In general.--Subsection (i) of section 101 (relating to
certain death benefits) is amended by adding at the end the
following new paragraph:
''(4) Relief with respect to astronauts.--The provisions of
this subsection shall apply to any astronaut whose death occurs
while on a space mission.''.
(2) Clerical amendment.--The heading for subsection (i) of
section 101 is amended by inserting ''or Astronauts'' after
''Victims''.
(3) Effective date.--The amendments made by this subsection
shall apply to amounts paid after December 31, 2002, with
respect to deaths occurring after such date.
(c) Estate Tax Relief.--
(1) In general.--Subsection (b) of section 2201 (defining
qualified decedent) is amended by striking ''and'' at the end
of paragraph (1)(B), by striking the period at the end of
paragraph (2) and inserting '', and'', and by adding at the end
the following new paragraph:
''(3) any astronaut whose death occurs while on a space
mission.''.
(2) Clerical amendments.--
(A) The heading of section 2201 is amended by
inserting '', deaths of astronauts,'' after ''forces''.
(B) The item relating to section 2201 in the table
of sections for subchapter C of chapter 11 is amended
by inserting '', deaths of astronauts,'' after
''Forces''.
(3) Effective date.--The amendments made by this subsection
shall apply to estates of decedents dying after December 31,
2002.

SEC. 11. PROTECTION OF SOCIAL SECURITY.

The amounts transferred to any trust fund under title II of the
Social Security Act shall be determined as if this Act (other than this
section) had not been enacted.

Passed the House of Representatives April 9, 2003.

Attest:

JEFF TRANDAHL,

Clerk.

Answer:
(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.