Us Congress 2023-2024 Regular Session

Us Congress Senate Bill SB3101

Introduced
10/19/23  

Caption

A bill to provide that members of the Armed Forces performing services in Niger, 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.

Impact

If enacted, SB3101 will amend existing federal tax law by expanding the definition of combat zones to include specific areas in West Africa. This change would provide critical financial relief to service members and their families through various tax exclusions and deferrals similar to those available for operations in active combat environments. It could potentially improve the morale and financial stability of stationed service members, acknowledging their contributions in complex and hazardous environments.

Summary

SB3101 is a legislative proposal aimed at providing tax benefits to members of the Armed Forces stationed in Niger, Mali, Burkina Faso, and Chad. This bill seeks to treat these locations as 'combat zones' for tax purposes, allowing service members to receive the same tax benefits that they would if they were serving in traditional combat zones. The intent is to recognize the dangers and challenges faced by military personnel operating in these regions, thereby extending more financial support to them during their service.

Contention

While supporters of SB3101 applaud the measure as a necessary step to honor military personnel, there may be concerns regarding the criteria for designating hazardous duty areas. Critics could argue that the bill may set a precedent for expanding combat zone categories too broadly, thereby impacting tax revenue. Furthermore, some may also raise questions about whether the existing benefits for service in traditional combat zones are adequate and need reform, rather than pushing for broader eligibility amid increasing operational diversity.

Companion Bills

US HB6001

Same As To provide that members of the Armed Forces performing services in Niger, 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.

Previously Filed As

US HB6001

To provide that members of the Armed Forces performing services in Niger, 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.

US HB2157

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.

US SB2014

A bill to ensure that certain members of the Armed Forces who served in female cultural support teams receive proper credit for such service, and for other purposes.

US SB3090

MOMMIES Act Maximizing Outcomes for Moms through Medicaid Improvement and Enhancement of Services Act

US HB1753

To ensure that certain members of the Armed Forces who served in female cultural support teams receive proper credit for such service.

US SJR44

A joint resolution directing the removal of United States Armed Forces from hostilities in the Republic of Niger that have not been authorized by Congress.

US HR1142

Recognizing the Tenth Anniversary of the Chibok Girls Kidnapping by the Boko Haram Terrorist Organization and calling on the Government of Nigeria to redouble efforts to bring an end to the conflict in northeast and central Nigeria and to provide assistance to the victims.

US HR220

Expressing the sense of Congress regarding the need to designate Nigeria a Country of Particular Concern for engaging in and tolerating systematic, ongoing, and egregious violations of religious freedom, and for other purposes.

US HB8166

To require the Secretary of Defense to issue regulations requiring that optional combat boots worn by members of the armed forces wear be made in America, and for other purposes.

US HB227

Federal Employee Combat Zone Tax Parity Act This bill excludes from gross income, for income tax purposes, the compensation of a federal employee who served in a combat zone or was hospitalized as a result of wounds, disease, or injury incurred while serving in a combat zone. The bill terminates the exclusion two years after the end of combatant activities in such zone.

Similar Bills

No similar bills found.