119-hr2157

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2157 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 2157

 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.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 March 14, 2025

 Mr. Panetta (for himself, Mr. Austin Scott of Georgia, Mr. Moore of 
 Utah, Mr. Kelly of Mississippi, Mr. Hudson, Mr. Carbajal, Mr. Nunn of 
 Iowa, Mr. McCormick, Mr. Messmer, Mr. Schneider, Mr. Davis of North 
 Carolina, Mr. Van Orden, Mrs. Kiggans of Virginia, Ms. Houlahan, Mr. 
 Moulton, and Mr. Mills) introduced the following bill; which was 
 referred to the Committee on Ways and Means

_______________________________________________________________________

 A BILL

 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.

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

SECTION 1. TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN 
 KENYA, MALI, BURKINA FASO, AND CHAD.

    (a) In General.--For purposes of the following provisions of the 
Internal Revenue Code of 1986, a qualified hazardous duty area shall be 
treated in the same manner as if it were a combat zone (as determined 
under 

section 112 of such Code):

    (1) Section 2

    (a)

    (3) (relating to special rule where 
 deceased spouse was in missing status).

    (2) Section 112 (relating to the exclusion of certain 
 combat pay of members of the Armed Forces).

    (3) Section 692 (relating to income taxes of members of 
 Armed Forces on death).

    (4) Section 2201 (relating to members of the Armed Forces 
 dying in combat zone or by reason of combat-zone-incurred 
 wounds, etc.).

    (5) Section 3401

    (a)

    (1) (defining wages relating to combat 
 pay for members of the Armed Forces).

    (6) Section 4253
            (d) (relating to the taxation of phone 
 service originating from a combat zone from members of the 
 Armed Forces).

    (7) Section 6013

    (f)

    (1) (relating to joint return where 
 individual is in missing status).

    (8) Section 7508 (relating to time for performing certain 
 acts postponed by reason of service in combat zone).

    (b) Qualified Hazardous Duty Area.--For purposes of this section, 
the term ``qualified hazardous duty area'' means Kenya, Mali, Burkina 
Faso, and Chad, if as of the date of the enactment of this section any 
member of the Armed Forces of the United States is entitled to special 
pay under 

section 310 of title 37, United States Code (relating to 
special pay; duty subject to hostile fire or imminent danger), for 
services performed in such location. Such term includes such location 
only during the period such entitlement is in effect.
            (c) Effective Date.--The provisions of this Act shall take effect 
on the date of the enactment of this Act.
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