To amend the Internal Revenue Code of 1986 to provide that hazardous duty pay of members of the Armed Forces shall not be taken into account in computing the earned income credit.

Amends the Internal Revenue Code to prohibit hazardous duty pay of members of the Armed Forces from being taken into account in computing the earned income credit.

[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4335 Introduced in House (IH)]







106th CONGRESS
  2d Session
                                H. R. 4335

 To amend the Internal Revenue Code of 1986 to provide that hazardous 
duty pay of members of the Armed Forces shall not be taken into account 
                 in computing the earned income credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 13, 2000

Mr. Snyder (for himself, Mr. Collins, Mr. Thornberry, and Mrs. Thurman) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

_______________________________________________________________________

                                 A BILL


 
 To amend the Internal Revenue Code of 1986 to provide that hazardous 
duty pay of members of the Armed Forces shall not be taken into account 
                 in computing the earned income credit.

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

SECTION 1. HAZARDOUS DUTY PAY OF MEMBERS OF ARMED FORCES NOT TAKEN INTO 
              ACCOUNT IN COMPUTING EARNED INCOME CREDIT.

    (a) In General.--Subparagraph (B) of section 32(c)(2) of the 
Internal Revenue Code of 1986 (defining earned income) is amended by 
striking ``and'' at the end of clause (iv), by striking the period at 
the end of clause (v) and inserting ``, and'', and by adding at the end 
the following new clause:
                            ``(vi) no amount received under section 310 
                        of title 37, United States Code (relating to 
                        special pay: duty subject to hostile fire or 
                        imminent danger), shall be taken into 
                        account.''
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years ending after the date of the enactment of this Act.
                                 <all>