Special Operations Forces Tax Cut Act of 2018

Special Operations Forces Tax Cut Act of 2018

This bill amends the Internal Revenue Code, with respect to the exclusion from gross income for certain combat zone compensation of members of the Armed Forces, to expand the provision to include compensation for service outside of a combat zone by members of the Armed Forces assigned to special operations forces in support of operations to combat terrorism.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5747 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 5747

To amend the Internal Revenue Code of 1986 to exclude from gross income 
    compensation of members of the Armed Forces assigned to special 
operations forces who serve in support of certain operations combating 
                               terrorism.


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                    IN THE HOUSE OF REPRESENTATIVES

                              May 10, 2018

  Mr. Hudson (for himself, Mr. Holding, Mr. Taylor, Mr. Crowley, Ms. 
Castor of Florida, and Mr. Peters) introduced the following bill; which 
            was referred to the Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
    compensation of members of the Armed Forces assigned to special 
operations forces who serve in support of certain operations combating 
                               terrorism.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Special Operations Forces Tax Cut 
Act of 2018''.

SEC. 2. GROSS INCOME EXCLUSION FOR MEMBERS OF ARMED FORCES COMBATING 
              TERRORISM IN AREAS NOT OTHERWISE DESIGNATED COMBAT ZONE.

    (a) In General.--Section 112(c) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(6) Service by any member of the Armed Forces assigned to 
        special operations forces which is outside a combat zone and in 
        support of an operation authorized under section 127e of title 
        10, United States Code, shall be treated as service in a combat 
        zone.''.
    (b) Clerical Amendment.--The heading for section 112(c) of such 
Code is amended by inserting ``and Special Rule'' after 
``Definitions''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2017.
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