Bill Sponsor
House Bill 2138
115th Congress(2017-2018)
Sinai Service Recognition Act
Introduced
Introduced
Introduced in House on Apr 25, 2017
Overview
Text
Introduced
Apr 25, 2017
Latest Action
Apr 25, 2017
Origin Chamber
House
Type
Bill
Bill
The primary form of legislative measure used to propose law. Depending on the chamber of origin, bills begin with a designation of either H.R. or S. Joint resolution is another form of legislative measure used to propose law.
Bill Number
2138
Congress
115
Policy Area
Taxation
Taxation
Primary focus of measure is all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. Measures concerning state and local finance may fall under Economics and Public Finance policy area.
Sponsorship by Party
Republican
Texas
Democrat
Massachusetts
House Votes (0)
Senate Votes (0)
No House votes have been held for this bill.
Summary

Sinai Service Recognition Act

This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions.

A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger.

The requirement applies to specified tax provisions relating to:

  • the special rule where a deceased spouse was in missing status;
  • the exclusion from gross income of certain combat pay of members of the Armed Forces;
  • income taxes of members of the Armed Forces on death;
  • combat zone-related deaths of members of the Armed Forces;
  • the definition of wages relating to combat pay for members of the Armed Forces;
  • the taxation of phone service originating from a combat zone from members of the Armed Forces;
  • joint tax returns where an individual is in missing status; and
  • additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.
Text (1)
April 25, 2017
Actions (2)
04/25/2017
Referred to the House Committee on Ways and Means.
04/25/2017
Introduced in House
Public Record
Record Updated
Jan 11, 2023 1:35:57 PM