H R 3365 in Congressional Session 108

Bill Number : H R 3365

Title : An act to amend title 10, United States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased members of the Armed Forces and to exclude such gratuity from ross income, to provide additional tax relief for members of the Armed Forces and their families, and for other purposes.

SUMMARY AS OF:
11/11/2003--Public Law.    (There are 3 other summaries) (This measure has not been amended since it was passed by the Senate on November 3, 2003. The summary of that version is repeated here.) Military Family Tax Relief Act of 2003 -

Title I:

Improving Tax Equity for Military Personnel -

(Sec. 101)

Amends the Internal Revenue Code (IRC) to authorize a member of the uniformed services or the Foreign Service serving on "qualified official extended duty" (any duty in excess of 90 days while serving at a duty station which is at least 50 miles from the principal residence or while residing under Government orders in Government quarters), to extend for ten years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence. Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997. States that if a refund or credit resulting from this section is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.

(Sec. 102)

Doubles, from $6,000 to $12,000, the military death gratuity payment and amends the Internal Revenue Code to provide that the full payment shall be tax exempt.

(Sec. 103)

Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income.

(Sec. 104)

Extends combat zone filing rules to contingency operations.

(Sec. 105)

Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.

(Sec. 106)

Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.

(Sec. 107)

Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use: (1) if made for an account holder at the United States Military Academy, the United States Naval Academy, the United States Air Force Academy, the United States Coast Guard Academy, or the United States Merchant Marine Academy; and (2) to the extent that the distribution does not exceed the costs of advanced education.

(Sec. 108)

Suspends the tax-exempt status of a designated terrorist organization (as defined by this Act). Denies: (1) deductions for contributions made to such an organization; and (2) administrative or judicial challenge to such suspension or denial. Provides for refund or credit in a case of erroneous designation.

(Sec. 109)

Provides a deduction for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel more than 100 miles away from home and stay overnight as part of their official duties.

(Sec. 110)

Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle.

Title II:

Revenue Provision -

(Sec. 201)

Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend customs user fee authority until March 31, 2005.

Rep Alexander, Rodney [LA-5] - 10/28/2003

Rep Bartlett, Roscoe G. [MD-6] - 10/28/2003

Rep Bereuter, Doug [NE-1] - 10/28/2003

Rep Bishop, Sanford D., Jr. [GA-2] - 10/29/2003

Rep Brown-Waite, Ginny [FL-5] - 10/28/2003

Rep Burgess, Michael C. [TX-26] - 10/28/2003

Rep Case, Ed [HI-2] - 10/28/2003

Rep Cooper, Jim [TN-5] - 10/28/2003

Rep DeLay, Tom [TX-22] - 10/21/2003

Rep Etheridge, Bob [NC-2] - 10/28/2003

Rep Feeney, Tom [FL-24] - 10/28/2003

Rep Ford, Harold E., Jr. [TN-9] - 10/28/2003

Rep Gerlach, Jim [PA-6] - 10/28/2003

Rep Gibbons, Jim [NV-2] - 10/28/2003

Rep Graves, Sam [MO-6] - 10/28/2003

Rep Gutknecht, Gil [MN-1] - 10/28/2003

Rep Harris, Katherine [FL-13] - 10/28/2003

Rep Hastings, Alcee L. [FL-23] - 10/28/2003

Rep Hayes, Robin [NC-8] - 10/28/2003

Rep Hoeffel, Joseph M. [PA-13] - 10/28/2003

Rep Hooley, Darlene [OR-5] - 10/28/2003

Rep Jones, Walter B., Jr. [NC-3] - 10/21/2003

Rep Kennedy, Patrick J. [RI-1] - 10/28/2003

Rep Kilpatrick, Carolyn C. [MI-13] - 10/28/2003

Rep Kline, John [MN-2] - 10/29/2003

Rep Kolbe, Jim [AZ-8] - 10/28/2003

Rep Matheson, Jim [UT-2] - 10/28/2003

Rep McCotter, Thaddeus G. [MI-11] - 10/28/2003

Rep McGovern, James P. [MA-3] - 10/28/2003

Rep McIntyre, Mike [NC-7] - 10/28/2003

Rep Musgrave, Marilyn N. [CO-4] - 10/28/2003

Rep Pomeroy, Earl [ND] - 10/28/2003

Rep Porter, Jon C. [NV-3] - 10/29/2003

Rep Price, David E. [NC-4] - 10/28/2003

Rep Reyes, Silvestre [TX-16] - 10/28/2003

Rep Rogers, Mike D. [AL-3] - 10/28/2003

Rep Ross, Mike [AR-4] - 10/28/2003

Rep Sanchez, Linda T. [CA-39] - 10/29/2003

Rep Shays, Christopher [CT-4] - 10/28/2003

Rep Smith, Christopher H. [NJ-4] - 10/28/2003

Rep Snyder, Vic [AR-2] - 10/28/2003

Rep Strickland, Ted [OH-6] - 10/29/2003

Rep Tancredo, Thomas G. [CO-6] - 10/28/2003

Rep Taylor, Charles H. [NC-11] - 10/28/2003

Rep Taylor, Gene [MS-4] - 10/28/2003

Rep Terry, Lee [NE-2] - 10/28/2003

Rep Waters, Maxine [CA-35] - 10/28/2003

Rep Wilson, Joe [SC-2] - 10/28/2003