119-hr2973

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2973 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2973

To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply 
to members of the Coast Guard when the Coast Guard is not operating as 
 a service in the Department of the Navy, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 April 21, 2025

Mr. Davis of North Carolina (for himself and Mr. Bacon) introduced the 
 following bill; which was referred to the Committee on Transportation 
and Infrastructure, and in addition to the Committee on Ways and Means, 
for a period to be subsequently determined by the Speaker, in each case 
for consideration of such provisions as fall within the jurisdiction of 
 the committee concerned

_______________________________________________________________________

 A BILL

To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply 
to members of the Coast Guard when the Coast Guard is not operating as 
 a service in the Department of the Navy, and for other purposes.

 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 ``Coast Guard Combat-Injured Tax 
Fairness Act''.

SEC. 2. RESTORATION OF AMOUNTS IMPROPERLY WITHHELD FOR TAX PURPOSES 
 FROM SEVERANCE PAYMENTS TO VETERANS OF THE COAST GUARD 
 WITH COMBAT-RELATED INJURIES.

    (a) Application to Members of the Coast Guard When the Coast Guard 
Is Not Operating as a Service in the Department of the Navy.--The 
Combat-Injured Veterans Tax Fairness Act of 2016 (Public Law 114-292; 
10 U.S.C. 1212 note) is amended--

    (1) in 

section 3

    (a) --
        (A) in the matter preceding paragraph

    (1) , by 
 inserting ``(and the Secretary of Homeland Security, 
 with respect to the Coast Guard when it is not 
 operating as a service in the Department of the Navy, 
 and the Secretary of Transportation, with respect to 
 the Coast Guard during the period in which it was 
 operating as a service in the Department of 
 Transportation)'' after ``the Secretary of Defense''; 
 and
        (B) in paragraph

    (1)
        (A) --
            (i) in clause
            (i) , by striking ``the 
 Secretary'' and inserting ``the Secretary of 
 Defense (or the Secretary of Homeland Security 
 or the Secretary of Transportation, with 
 respect to the Coast Guard, as applicable)'';
            (ii) in clause
            (ii) , by striking ``the 
 Secretary'' and inserting ``the Secretary of 
 Defense (or the Secretary of Homeland Security 
 or the Secretary of Transportation, with 
 respect to the Coast Guard, as applicable)''; 
 and
            (iii) in clause
            (iv) , by striking ``the 
 Secretary'' and inserting ``the Secretary of 
 Defense (or the Secretary of Homeland Security 
 or the Secretary of Transportation, with 
 respect to the Coast Guard, as applicable)'';

    (2) in 

section 4--
        (A) in the section heading, by inserting ``and 
 secretary of homeland security'' after ``secretary of 
 defense'';
        (B) by inserting ``(and the Secretary of Homeland 
 Security with respect to the Coast Guard when it is not 
 operating as a service in the Department of the Navy)'' 
 after ``The Secretary of Defense''; and
            (C) by striking ``made by the Secretary'' and 
 inserting ``made by the Secretary of Defense (or the 
 Secretary of Homeland Security with respect to the 
 Coast Guard)''; and

    (3) in 

section 5--
        (A) in subsection

    (a) --
            (i) by inserting ``(and the Secretary of 
 Homeland Security, with respect to the Coast 
 Guard when it is not operating as a service in 
 the Department of the Navy, and the Secretary 
 of Transportation, with respect to the Coast 
 Guard during the period in which it was 
 operating as a service in the Department of 
 Transportation)'' after ``the Secretary of 
 Defense''; and
            (ii) by striking ``the Secretary to'' and 
 inserting ``the Secretary of Defense (or the 
 Secretary of Homeland Security or the Secretary 
 of Transportation, with respect to the Coast 
 Guard, as applicable) to''; and
        (B) in subsection

    (b) --
            (i) in paragraph

    (2) , by striking ``the 
 Secretary'' and inserting ``the Secretary of 
 Defense (or the Secretary of Homeland Security 
 or the Secretary of Transportation, with 
 respect to the Coast Guard, as applicable)''; 
 and
            (ii) in paragraph

    (3) , by striking ``the 
 Secretary'' and inserting ``the Secretary of 
 Defense (or the Secretary of Homeland Security, 
 with respect to the Coast Guard when it is not 
 operating as a service in the Department of the 
 Navy)''.

    (b) Deadlines.--

    (1) Identification of amounts improperly withheld and 
 reporting.--The Secretary of Homeland Security and the 
 Secretary of Transportation shall carry out the requirements 
 under--
        (A) section 3

    (a) of the Combat-Injured Veterans Tax 
 Fairness Act of 2016 (Public Law 114-292; 10 U.S.C. 
 1212 note), as amended by subsection

    (a)

    (1) , not later 
 than one year after the date of the enactment of this 
 Act; and
        (B) section 5 of that Act, as amended by subsection

    (a)

    (3) , not later than one year after the date of the 
 enactment of this Act.

    (2) Ensuring amounts are not improperly withheld.--The 
 Secretary of Homeland Security shall carry out the requirements 
 under 

section 4 of the Combat-Injured Veterans Tax Fairness Act 
 of 2016 (Public Law 114-292; 10 U.S.C. 1212 note), as amended 
 by subsection

    (a)

    (2) , beginning on the date of the enactment of 
 this Act.
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