summary
Introduced
03/23/2017
03/23/2017
In Committee
03/23/2017
03/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
115th Congress
Bill Summary
Sinai Service Recognition Act 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. A "qualified hazardous duty area" 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. The requirement applies to specified tax provisions relating to: the special rule where a deceased spouse was in missing status; the exclusion from gross income of certain combat pay of members of the Armed Forces; income taxes of members of the Armed Forces on death; combat zone-related deaths of members of the Armed Forces; the definition of wages relating to combat pay for members of the Armed Forces; the taxation of phone service originating from a combat zone from members of the Armed Forces; joint tax returns where an individual is in missing status; and additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.
AI Summary
This bill, the Sinai Service Recognition Act, amends the Internal Revenue Code to treat the Sinai Peninsula of Egypt as a "qualified hazardous duty area" that is equivalent to a combat zone for certain tax provisions. This means that members of the U.S. Armed Forces performing services in the Sinai Peninsula will be entitled to the same tax benefits as those serving in a combat zone, such as the exclusion of certain combat pay from gross income, income tax relief for those killed in action, and additional time to file taxes and perform other acts. The bill applies retroactively to June 9, 2015, when U.S. military personnel became eligible for special pay for duty subject to hostile fire or imminent danger in the Sinai Peninsula.
Committee Categories
Budget and Finance
Sponsors (3)
Last Action
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1975) (on 03/23/2017)
Official Document
bill text
bill summary
Loading...
bill summary
Loading...
bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/115th-congress/senate-bill/704/all-info |
| BillText | https://www.congress.gov/115/bills/s704/BILLS-115s704is.pdf |
| Bill | https://www.congress.gov/115/bills/s704/BILLS-115s704is.pdf.pdf |
Loading...