To provide that members of the Armed Forces performing services in Kenya, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.
To provide that members of the Armed Forces performing services in Kenya, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.
Plain Language Summary
# HR 2157 Summary **What the Bill Does** This bill would extend tax benefits normally available to military personnel serving in official combat zones to U.S. Armed Forces members stationed in Kenya, Mali, Burkina Faso, and Chad. If passed, service members in these four African countries would receive the same tax advantages as those serving in designated combat zones, including exemptions from federal income tax on their military pay, special filing status options, telephone service tax breaks, and estate tax relief for service members who die while deployed. **Who It Affects** The bill directly affects U.S.
military personnel currently or potentially stationed in these four countries. Indirectly, it affects their families who may benefit from estate tax provisions and their service members' financial situations through tax savings. **Current Status** HR 2157 was introduced by Representative Jimmy Panetta (D-CA) in the 119th Congress and is currently in committee, meaning it has not yet been voted on by the full House of Representatives. No further action has been taken at this time.
CRS Official Summary
This bill treats Kenya, Mali, Burkina Faso, and Chad as combat zones for purposes of determining eligibility for certain federal tax benefits available to members of the U.S. Armed Forces. (Conditions apply.)Specifically, under the bill, a qualified hazardous duty area is treated as a combat zone for purposes ofdetermining the filing status of an individual whose spouse is missing in action;excluding compensation received by a member of the Armed Forces serving in a combat zone from gross income and wages subject to withholding;forgiving the income tax liability of a member of the Armed Forces who dies in a combat zone;certain estate tax rules applicable to a member of the Armed Forces who dies in a combat zone or as a result of an injury, wound, or disease suffered while in a combat zone;the exemption from the federal excise tax imposed on certain telephone services for telephone calls originating from a combat zone by a member of the Armed Forces; andpostponing certain federal tax deadlines (e.g., filing a tax return, paying taxes, and claiming a tax refund) for a member of the Armed Forces serving in a combat zone.The bill defines a qualified hazardous duty area as Kenya, Mali, Burkina Faso, and Chad if any member of the U.S. Armed Forces is entitled to special pay (e.g., hostile fire pay and imminent danger pay) for services performed in such locations.
Latest Action
Referred to the House Committee on Ways and Means.