Home > 104th Congressional Public Laws > Pub.L. 104-118 Making further continuing appropriations for the fiscal year 1996, and for other purposes. <> ...

Pub.L. 104-118 Making further continuing appropriations for the fiscal year 1996, and for other purposes. <> ...


Google
 
Web GovRecords.org

<DOC>



[[Page 110 STAT. 827]]

Public Law 104-117
104th Congress

                                 An Act


 
To provide that members of the Armed Forces performing services for the 
 peacekeeping efforts in Bosnia and Herzegovina, Croatia, and Macedonia 
shall be entitled to tax benefits in the same manner as if such services 
 were performed in a combat zone, and for other purposes. <<NOTE: Mar. 
                       20, 1996 -  [H.R. 2778]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. <<NOTE: 26 USC 112 note.>>  TREATMENT OF CERTAIN INDIVIDUALS 
            PERFORMING SERVICES IN CERTAIN HAZARDOUS DUTY AREAS.

    (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 Bosnia and Herzegovina, 
Croatia, or Macedonia, 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 country. Such term includes any 
such country only during the period such entitlement is in effect. 
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 Joint Endeavor outside the United States while 
deployed away from such individual's permanent duty station, the term 
``qualified

[[Page 110 STAT. 828]]

hazardous duty area'' includes, during the period for which such 
entitlement is in effect, any area in which such services are performed.
    (c) Exclusion of Combat Pay From Withholding Limited to Amount 
Excludable From Gross Income.--Paragraph (1) of section 3401(a) of the 
Internal Revenue Code of 1986 <<NOTE: 26 USC 3401.>>  (defining wages) 
is amended by inserting before the semicolon the following: ``to the 
extent remuneration for such service is excludable from gross income 
under such section''.

    (d) Increase in Combat Pay Exclusion for Officers to Highest Amount 
Applicable to Enlisted Personnel.--
            (1) <<NOTE: 26 USC 112.>>  In general.--Subsection (b) of 
        section 112 of such Code (relating to commissioned officers) is 
        amended by striking ``$500'' and inserting ``the maximum 
        enlisted amount''.
            (2) Maximum enlisted amount.--Subsection (c) of section 112 
        of such Code (relating to definitions) is amended by adding at 
        the end the following new paragraph:
            ``(5) The term `maximum enlisted amount' means, for any 
        month, the sum of--
                    ``(A) the highest rate of basic pay payable for such 
                month to any enlisted member of the Armed Forces of the 
                United States at the highest pay grade applicable to 
                enlisted members, and
                    ``(B) in the case of an officer entitled to special 
                pay under section 310 of title 37, United States Code, 
                for such month, the amount of such special pay payable 
                to such officer for such month.''.

    (e) Effective Date.--
            (1) In general.--Except as provided in paragraph (2), the 
        provisions of and amendments made by this section shall take 
        effect on November 21, 1995.
            (2) Withholding.--Subsection (a)(5) and the amendment made 
        by subsection (c) shall apply to remuneration paid after the 
        date of the enactment of this Act.

SEC. 2. EXTENSION OF INTERNAL REVENUE SERVICE USER FEES.

    Subsection (c) of section 10511 of the Revenue Act of 
1987 <<NOTE: 26 USC 7801 note.>>  is amended by striking ``October 1, 
2000'' and by inserting ``October 1, 2003''.

    Approved March 20, 1996.

LEGISLATIVE HISTORY--H.R. 2778:
---------------------------------------------------------------------------

HOUSE REPORTS: No. 104-465 (Comm. on Ways and Means).
CONGRESSIONAL RECORD, Vol. 142 (1996):
            Mar. 5, considered and passed House.
            Mar. 6, considered and passed Senate.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 32 (1996):
            Mar. 20, Presidential statement.

                                  <all>

Pages: 1

Other Popular 104th Congressional Public Laws Documents:

1 Pub.L. 104-69 Making further continuing appropriations for the fiscal year 1996, and for other purposes. <> ...
2 Pub.L. 104-141 To amend section 326 of the Higher Education Act of 1965 to permit continued participation by Historically Black Graduate Professional Schools in the grant program authorized by that section. <> %%Filename:...
3 Pub.L. 104-229 To designate the Federal building and United States courthouse to be constructed at a site on 18th Street between Dodge and Douglas Streets in Omaha, Nebraska, as the ``Roman L. Hruska Federal Building and United States Courthouse''. <
4 Pub.L. 104-32 Making appropriations for military construction, family housing, and base realignment and closure for the Department of Defense for the fiscal year ending September 30, 1996, and for other purposes. <> %%Fil...
5 Pub.L. 104-232 To provide for the extension of the Parole Commission to oversee cases of prisoners sentenced under prior law, to reduce the size of the Parole Commission, and for other purposes. <> ...
6 Pub.L. 104-213 To direct the Secretary of the Interior to convey the Carbon Hill National Fish Hatchery to the State of Alabama. <> ...
7 Pub.L. 104-99 Making appropriations for fiscal year 1996 to make a downpayment toward a balanced budget, and for other purposes. <> ...
8 Pub.L. 104-145 To amend the Violent Crime Control and Law Enforcement Act of 1994 to require the release of relevant information to protect the public from sexually violent offenders. <> ...
9 Pub.L. 104-88 To abolish the Interstate Commerce Commission, to amend subtitle IV of title 49, United States Code, to reform economic regulation of transportation, and for other purposes. <> ...
10 Pub.L. 104-203 To extend nondiscriminatory treatment (most-favored-nation treatment) to the products of Cambodia, and for other purposes. <> ...
11 Pub.L. 104-268 <> To designate the United States Post Office building located at 351 West Washington Street in Camden, Arkansas, as the ``David H. Pryor Post Office Building''. ...
12 Pub.L. 104-192 To amend title 18, United States Code, to carry out the international obligations of the United States under the Geneva Conventions to provide criminal penalties for certain war crimes. <> ...
13 Pub.L. 104-233 To reauthorize the Indian Environmental General Assistance Program Act of 1992, and for other purposes. <> ...
14 Pub.L. 104-255 To designate the building located at 8302 FM 327, Elmendorf, Texas, which houses operations of the United States Postal Service, as the ``Amos F. Longoria Post Office Building''. <> ...
15 Pub.L. 104-106 To authorize appropriations for fiscal year 1996 for military activities ...
16 Pub.L. 104-48 To amend the Perishable Agricultural Commodities Act, 1930, to modernize, streamline, and strengthen the operation of the Act. <> ...
17 Pub.L. 104-143 To amend the Trinity River Basin Fish and Wildlife Management Act of 1984, to extend for three years the availability of moneys for the restoration of fish and wildlife in the Trinity River, and for other purposes. <
18 Pub.L. 104-46 Making appropriations for energy and water development for the fiscal year ending September 30, 1996, and for other purposes. <> ...
19 Pub.L. 104-138 To designate the United States Customs Administrative Building at the Ysleta/Zaragosa Port of Entry located at 797 South Zaragosa Road in El Paso, Texas, as the ``Timothy C. McCaghren Customs Administrative Building''. <
20 Pub.L. 104-118 Making further continuing appropriations for the fiscal year 1996, and for other purposes. <> ...
21 Pub.L. 104-274 <> To authorize appropriations for the National Historical Publications and Records Commission for fiscal years 1998, 1999, 2000, and 2001. ...
22 Pub.L. 104-217 To amend title 18, United States Code, to clarify the intent of Congress with respect to the Federal carjacking prohibition. <> ...
23 Pub.L. 104-236 To provide for the nationwide tracking of convicted sexual predators, and for other purposes. <> ...
24 Pub.L. 104-211 To amend Public Law 103-93 to provide additional lands within the State of Utah for the Goshute Indian Reservation, and for other purposes. <> ...
25 Pub.L. 104-278 <> To amend the National Museum of the American Indian Act to make improvements in the Act, and for other purposes. ...
26 Pub.L. 104-131 Making further continuing appropriations for the fiscal year 1996, and for other purposes. <> ...
27 Pub.L. 104-178 To amend title 18, United States Code, to repeal the provision relating to Federal employees contracting or trading with Indians. <> ...
28 Pub.L. 104-92 Making appropriations for certain activities for the fiscal year 1996, and for other purposes. <> ...
29 Pub.L. 104-179 To amend the Ethics in Government Act of 1978, to extend the authorization of appropriations for the Office of Government Ethics for 3 years, and for other purposes. <> ...
30 Pub.L. 104-132 To deter terrorism, provide justice for victims, provide for an effective death penalty, and for other purposes. <> ...


Other Documents:

104th Congressional Public Laws 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