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] %%...


Google
 
Web GovRecords.org


106th CONGRESS
  1st Session
                                H. R. 1376


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 15, 1999

                                Received

_______________________________________________________________________

                                 AN ACT


 
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.

    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 
        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 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 
performed.
    (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.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 S. 1419 (es) To amend title 36, United States Code, to designate May as ``National Military Appreciation Month''. [Engrossed in Senate] ...
2 S. 148 (es) To require the Secretary of the Interior to establish a program to provide assistance in the conservation of neotropical migratory birds. [Engrossed in Senate] ...
3 H.Con.Res. 127 (ih) Permitting the use of the rotunda of the Capitol for a ceremony to present a gold medal on behalf of Congress to Rosa Parks. [Introduced in House] ...
4 S. 3247 (is) To establish a Chief Labor Negotiator in the Office of the United States Trade Representative. [Introduced in Senate] ...
5 H.R. 3437 (ih) To amend the Internal Revenue Code of 1986 to provide for inflation adjustments to the income threshold amounts applicable in determining the portion of Social Security benefits subject to tax. [Introduced in House] ...
6 H.Res. 365 (rh) Providing for consideration of the joint resolution (H.J. Res. 76) [Reported in House] ...
7 H.Res. 606 (ih) Calling upon the President to provide for the appropriate training of Foreign Service officers and other executive branch personnel in the primacy of democratic values and internationally recognized human rights. [Introduced in House] %%Fi...
8 H.Res. 187 (ih) Expressing the sense of the House of Representatives that the United [Introduced in House] ...
9 S. 291 (rs) To convey certain real property within the Carlsbad Project in New Mexico to the Carlsbad Irrigation District. [Reported in Senate] ...
10 S. 439 (rs) To amend the National Forest and Public Lands of Nevada Enhancement Act of 1988 to adjust the boundary of the Toiyabe National Forest, Nevada. [Reported in Senate] ...
11 H.Con.Res. 430 (ih) Calling for the immediate release of all political prisoners in Cuba, including Dr. Oscar Elias Biscet, and for other purposes. [Introduced in House] ...
12 S. 3079 (is) To amend the Public Health Service Act to provide for suicide prevention activities with respect to children and adolescents. [Introduced in Senate] ...
13 H.R. 2389 (eh) To restore stability and predictability to the annual payments made to States and counties containing National Forest System lands and public domain lands managed by the Bureau of Land Management for use by the counties for the benefit of p...
14 S. 2694 (is) To amend section 313 of the Tariff Act of 1930 to make certain products eligible for drawback and to simplify and clarify certain drawback provisions. [Introduced in Senate] ...
15 H.R. 2436 (eh) To amend title 18, United States Code, and the Uniform Code of Military Justice to protect unborn children from assault and murder, and for other purposes. [Engrossed in House] ...
16 H.R. 1803 (ih) To preserve and protect the surpluses of the Social Security trust [Introduced in House] ...
17 H.Con.Res. 99 (ih) Expressing the sense of the Congress that the congressional leadership [Introduced in House] ...
18 H.R. 2957 (rh) To amend the Federal Water Pollution Control Act to authorize funding to carry out certain water quality restoration projects for Lake Pontchartrain Basin, Louisiana, and for other purposes. [Reported in House] ...
19 S. 302 (is) For the relief of Kerantha Poole-Christian. [Introduced in Senate] ...
20 H.R. 4038 (ih) To amend the Foreign Assistance Act of 1961 to address the issue of mother-to-child transmission of human immunodeficiency virus (HIV) in Africa, Asia, and Latin America. [Introduced in House] ...
21 H.R. 2884 (rh) To extend energy conservation programs under the Energy Policy and Conservation Act through fiscal year 2003. [Reported in House] ...
22 H.R. 1908 (ih) To authorize the transfer of naval vessels to certain foreign countries. [Introduced in House] ...
23 H.R. 1749 (enr) To designate Wilson Creek in Avery and Caldwell Counties, North Carolina, as a component of the National Wild and Scenic Rivers System. [Enrolled bill] ...
24 S.Res. 139 (rs) Authorizing expenditures by the Select Committee on Intelligence. [Reported in Senate] ...
25 S. 3271 (is) To require increased waste prevention and recycling measures to be incorporated in the daily operations of Federal agencies, and for other purposes. [Introduced in Senate] ...
26 H.R. 5284 (enr) To designate the United States customhouse located at 101 East Main Street in Norfolk, Virginia, as the ``Owen B. Pickett United States Customhouse''. [Enrolled bill] ...
27 H.J.Res. 127 (rds) Making further continuing appropriations for the fiscal year 2001, and for other purposes. [Received in the Senate] ...
28 S.Res. 113 (ats) To amend the Stand Rules of the Senate to require that the Pledge of Allegiance to the Flag of the United States be recited at the commencement of the daily session of the Senate. [Agreed to Senate] ...
29 H.R. 3676 (rh) To establish the Santa Rosa and San Jacinto Mountains National Monument in the State of California. [Reported in House] ...
30 H.J.Res. 23 (ih) Proposing an amendment to the Constitution of the United States to abolish the electoral college and to provide for the direct popular election of the President and Vice President of the United States. [Introduced in House] ...


Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions

Additional

1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy