# 114-hr-5924: To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

114-hr-5924, To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone., is a 114th Congress bill sponsored by Rep. McCaul, Michael T. [R-TX-10] (R-TX); status Referred to the House Committee on Ways and Means. (as of 2025-11-18).

- Canonical: https://policyrisk.com/legislation/114-hr-5924
- As of: 2025-11-18
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 114-hr-5924
- Congress: 114
- Title: To provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.
- Status: Referred to the House Committee on Ways and Means.
- Introduced: 2016-07-21
- Sponsor: Rep. McCaul, Michael T. [R-TX-10] (R-TX)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: no
- Last recorded action: 2025-11-18

## Summary

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.

## Related bills

- 114-hr-6381: DHS Reform and Improvement Act
- 114-hr-6221: To award a Congressional Gold Medal to Don Stephens, President and Founder of Mercy Ships, in recognition of his 38 years of service as the leader of a humanit…
- 114-hr-6198: To provide that no alien may be naturalized as a citizen of the United States until such time as the Director of U.S. Immigration and Customs Enforcement compl…
- 114-hr-6176: Export Control Reform Act
- 114-hr-6108: Never Again Act
- 114-hr-6087: IDENT Fingerprint Digitization Completion Act of 2016

## Sources
- [114-hr-5924 on Congress.gov](https://www.congress.gov/bill/114th-congress/house-bill/5924)

## Related
- [114-hr-6381: DHS Reform and Improvement Act](https://policyrisk.com/legislation/114-hr-6381)
- [114-hr-6221: To award a Congressional Gold Medal to Don Stephens, President and Founder of M…](https://policyrisk.com/legislation/114-hr-6221)
- [114-hr-6198: To provide that no alien may be naturalized as a citizen of the United States u…](https://policyrisk.com/legislation/114-hr-6198)
- [114-hr-6176: Export Control Reform Act](https://policyrisk.com/legislation/114-hr-6176)
- [114-hr-6108: Never Again Act](https://policyrisk.com/legislation/114-hr-6108)
- [114-hr-6087: IDENT Fingerprint Digitization Completion Act of 2016](https://policyrisk.com/legislation/114-hr-6087)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/114-hr-5924 (as of 2025-11-18).