I
119THCONGRESS
1
STSESSION H. R. 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.
IN THE HOUSE OF REPRESENTATIVES
MARCH14, 2025
Mr. P
ANETTA(for himself, Mr. AUSTINSCOTTof Georgia, Mr. MOOREof
Utah, Mr. K
ELLYof Mississippi, Mr. HUDSON, Mr. CARBAJAL, Mr.
N
UNNof Iowa, Mr. MCCORMICK, Mr. MESSMER, Mr. SCHNEIDER, Mr.
D
AVISof North Carolina, Mr. VANORDEN, Mrs. KIGGANSof Virginia,
Ms. H
OULAHAN, Mr. MOULTON, and Mr. MILLS) introduced the following
bill; which was referred to the Committee on Ways and Means
A BILL
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.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
VerDate Sep 11 2014 17:08 Mar 31, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2157.IH H2157
ssavage on LAPJG3WLY3PROD with BILLS 2
•HR 2157 IH
SECTION 1. TREATMENT OF CERTAIN INDIVIDUALS PER-1
FORMING SERVICES IN KENYA, MALI, 2
BURKINA FASO, AND CHAD. 3
(a) I
NGENERAL.—For purposes of the following pro-4
visions of the Internal Revenue Code of 1986, a qualified 5
hazardous duty area shall be treated in the same manner 6
as if it were a combat zone (as determined under section 7
112 of such Code): 8
(1) Section 2(a)(3) (relating to special rule 9
where deceased spouse was in missing status). 10
(2) Section 112 (relating to the exclusion of 11
certain combat pay of members of the Armed 12
Forces). 13
(3) Section 692 (relating to income taxes of 14
members of Armed Forces on death). 15
(4) Section 2201 (relating to members of the 16
Armed Forces dying in combat zone or by reason of 17
combat-zone-incurred wounds, etc.). 18
(5) Section 3401(a)(1) (defining wages relating 19
to combat pay for members of the Armed Forces). 20
(6) Section 4253(d) (relating to the taxation of 21
phone service originating from a combat zone from 22
members of the Armed Forces). 23
(7) Section 6013(f)(1) (relating to joint return 24
where individual is in missing status). 25
VerDate Sep 11 2014 17:08 Mar 31, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2157.IH H2157
ssavage on LAPJG3WLY3PROD with BILLS 3
•HR 2157 IH
(8) Section 7508 (relating to time for per-1
forming certain acts postponed by reason of service 2
in combat zone). 3
(b) Q
UALIFIEDHAZARDOUSDUTYAREA.—For pur-4
poses of this section, the term ‘‘qualified hazardous duty 5
area’’ means Kenya, Mali, Burkina Faso, and Chad, if as 6
of the date of the enactment of this section any member 7
of the Armed Forces of the United States is entitled to 8
special pay under section 310 of title 37, United States 9
Code (relating to special pay; duty subject to hostile fire 10
or imminent danger), for services performed in such loca-11
tion. Such term includes such location only during the pe-12
riod such entitlement is in effect. 13
(c) E
FFECTIVEDATE.—The provisions of this Act 14
shall take effect on the date of the enactment of this Act. 15
Æ
VerDate Sep 11 2014 17:08 Mar 31, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H2157.IH H2157
ssavage on LAPJG3WLY3PROD with BILLS