Bill · H.R. 2157· House(119-HR-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.
- Introduced
- 3/14/2025
- Last activity
- 3/14/2025 — Referred to the House Committee on Ways and Means.
- Sponsored by
- Jimmy Panetta
- Cosponsors
- - 5 - 12
- Introduced
- In Committee
What this bill would do
This bill aims to provide specific tax benefits to members of the Armed Forces. It targets those performing services in Kenya, Mali, Burkina Faso, and Chad. These locations would be treated as a qualified hazardous duty area. Under this designation, the locations are treated similarly to a combat zone for several Internal Revenue Code provisions. This includes benefits related to combat pay, wages, and certain circumstances involving death or missing status. The provisions take effect on the date the Act is enacted.
Yes
Does this cut the tax on money left behind when someone dies?+5
The bill provides tax relief for deceased members and their spouses under Section 692.
The opposite
No question was scored the opposite.
Who it would affect, and how
Potential Positive Impacts for People
-
Tax Exclusions for Combat Pay: Members of the Armed Forces performing services in these areas would receive the same exclusion of combat pay as those in a combat zone under Section s 112 and 3401(a)(1).
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Benefits for Deceased Members and Spouses: The bill provides tax relief regarding income taxes on death and special rules for deceased spouses under Sections 692, 2201, and 2(a)(3).
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Communication Benefits: Members would receive specific tax treatments regarding phone service originating from these locations under Section 4253(d).
-
Administrative Flexibility: The bill allows for the postponement of certain acts due to service in these areas under Section 7508.
-
Joint Return Protections: It includes provisions for joint returns in instances where an individual is in missing status under Section 6013(f)(1).
Potential Negative Impacts for People
- No specific negative impacts are mentioned in the text provided.
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Hover a score for the reason it gave.
- Economy And Finance
- Reduces Estate Tax+5
- 3/24/2025
- 2 Cosponsors added.
- 3/14/2025
- Referred to the House Committee on Ways and Means.
- 15 Cosponsors added.
- Introduced in House
Salud CarbajalDemocrat · California
Donald DavisDemocrat · North Carolina
Pat FallonRepublican · Texas
Brian FitzpatrickRepublican · Pennsylvania
Richard HudsonRepublican · North Carolina
Chrissy HoulahanDemocrat · Pennsylvania
Trent KellyRepublican · Mississippi
Jennifer KiggansRepublican · Virginia
Seth MoultonDemocrat · Massachusetts
Blake MooreRepublican · Utah
Cory MillsRepublican · Florida
Richard McCormickRepublican · Georgia
Mark MessmerRepublican · Indiana
Zachary NunnRepublican · Iowa
Austin ScottRepublican · Georgia
Bradley SchneiderDemocrat · Illinois
Derrick Van OrdenRepublican · Wisconsin