| Home > 106th Congressional Bills > H.R. 1376 (rh) To extend the tax benefits available with respect to services performed in a combat zone to services performed in the Federal Republic of Yugoslavia (Serbia/Montenegro) and certain other areas, and for other purposes. [Reported in House] %%...
H.R. 1376 (rh) To extend the tax benefits available with respect to services performed in a combat zone to services performed in the Federal Republic of Yugoslavia (Serbia/Montenegro) and certain other areas, and for other purposes. [Reported in House] %%...
H. R. 1376
IN THE SENATE OF THE UNITED STATES
April 15, 1999
To extend the tax benefits available with respect to services performed
in a combat zone to services performed in the Federal Republic of
Yugoslavia (Serbia/Montenegro) and certain other areas, and for other
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. AVAILABILITY OF CERTAIN TAX BENEFITS FOR SERVICES AS PART OF
OPERATION ALLIED FORCE.
(a) General Rule.--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
(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
(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 any area of the
Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, the
Adriatic Sea, and the northern Ionian Sea (above the 39th parallel)
during the period (which includes the date of the enactment of this
Act) that 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 area.
(c) Special Rule for Section 7508.--Solely for purposes of applying
section 7508 of the Internal Revenue Code of 1986, in the case of an
individual who is performing services as part of Operation Allied Force
outside the United States while deployed away from such individual's
permanent duty station, the term ``qualified hazardous duty area''
includes, during the period for which the entitlement referred to in
subsection (b) is in effect, any area in which such services are
(d) Effective Dates.--
(1) In general.--Except as provided in paragraph (2), this
section shall take effect on March 24, 1999.
(2) Withholding.--Subsection (a)(5) shall apply to
remuneration paid after the date of the enactment of this Act.
Passed the House of Representatives April 15, 1999.
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