To amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such exclusion for commissioned officers.

Amends the Internal Revenue Code to modify the tax exclusion for military combat zone compensation to: (1) include within the definition of service performed in a combat zone any period of direct transit to the combat zone; and (2) repeal the limitation on the tax exclusion for commissioned officers.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4952 Introduced in House (IH)]







109th CONGRESS
  2d Session
                                H. R. 4952

 To amend the Internal Revenue Code of 1986 to expand the combat zone 
income tax exclusion to include income for the period of transit to the 
    combat zone and to remove the limitation on such exclusion for 
                         commissioned officers.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 14, 2006

  Mr. Jindal 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 expand the combat zone 
income tax exclusion to include income for the period of transit to the 
    combat zone and to remove the limitation on such exclusion for 
                         commissioned officers.

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

SECTION 1. EXPANSION OF INCOME TAX EXCLUSION FOR COMBAT ZONE SERVICE.

    (a) Combat Zone Service to Include Transit to Zone.--Section 
112(c)(3) of the Internal Revenue Code of 1986 (relating to 
definitions) is amended by adding at the end the following new 
sentence: ``Such service shall include any period of direct transit to 
the combat zone.''.
    (b) Removal of Limitation on Exclusion for Commissioned Officers.--
            (1) In general.--Subsection (b) of section 112 of the 
        Internal Revenue Code of 1986 (relating to certain combat zone 
        compensation of members of the Armed Forces) is repealed.
            (2) Conforming amendments.--
                    (A) Section 112(a) of such Code is amended--
                            (i) by striking ``below the grade of 
                        commissioned officer'', and
                            (ii) by striking ``Enlisted Personnel'' in 
                        the heading and inserting ``In General''.
                    (B) Section 112(c) of such Code, as amended by 
                subsection (a), is amended by striking paragraphs (1) 
                and (5) and by redesignating paragraphs (2), (3), and 
                (4) as paragraphs (1), (2), and (3), respectively.
    (c) Effective Date.--The amendments made by this section shall 
apply to months beginning after the date of the enactment of this Act.
                                 <all>