Desert Shield Tax Act

Desert Shield Tax Act - Provides that service by a member of the Armed Forces in Operation Desert Shield shall be treated as service in a designated combat zone for purposes of excluding combat pay from gross income and of extending the time for performing certain tax-related acts.

 
HR 696 IH
102d CONGRESS
  1st Session
 H. R. 696
To provide an exclusion from gross income for certain military pay, and
automatic extensions of time, for members of the Armed Forces of the United
States serving in connection with Operation Desert Shield.
IN THE HOUSE OF REPRESENTATIVES
January 29, 1991
Mr. STAGGERS introduced the following bill; which was referred to the
Committee on Ways and Means
A BILL
To provide an exclusion from gross income for certain military pay, and
automatic extensions of time, for members of the Armed Forces of the United
States serving in connection with Operation Desert Shield.
  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 `Desert Shield Tax Act'.
SEC. 2. TAX TREATMENT OF PARTICIPANTS IN OPERATION DESERT SHIELD.
  (a) IN GENERAL- For purposes of sections 112 and 7508 of the Internal
  Revenue Code of 1986, any Operation Desert Shield service shall be treated as
  service in a designated combat zone during a period of combatant activities
  in such zone.
  (b) OPERATION DESERT SHIELD SERVICE- For purposes of this section, the
  term `Operation Desert Shield service' means any service of an individual
  in the Armed Forces of the United States (within the meaning of section
  7701(a)(15) of the Internal Revenue Code of 1986), or in support of such
  Armed Forces, if--
  (1) in the case of a member of a reserve component of such Armed Forces,
  or a retired member of such Armed Forces, such service is active duty
  service which is performed pursuant to an order to active duty issued under
  chapter 39 of title 10, United States Code, in connection with Operation
  Desert Shield (or any related military operation), or
  (2) in the case of any other individual, such service is performed in the
  Persian Gulf region in connection with Operation Desert Shield (or any
  related military operation).
  (c) EFFECTIVE DATE- The provisions of this section shall apply with respect
  to service after August 1, 1990.