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119-hr-2157119th CongressWALLET

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.

Sponsored By: Representative Panetta, Jimmy [D-CA-19]

Introduced

Summary

Treats certain overseas locations as combat zones for tax purposes. This bill would treat Kenya, Mali, Burkina Faso, and Chad as a 'qualified hazardous duty area' and give service members the same tax breaks and deadline relief that apply in combat zones while they receive hostile-fire or imminent-danger pay.

Show full summary
  • Service members: Would receive combat-zone tax treatment for pay and wages. This change applies to eight specific Internal Revenue Code sections while troops in those four countries get hostile-fire or imminent-danger pay.
  • Families and survivors: Would activate special rules for missing or deceased service members that affect joint returns, tax treatment after death, and survivor benefits tied to the listed tax provisions.
  • Tax administration and deadlines: Would allow postponement of filing and other time limits tied to combat-zone service and would apply combat-zone tax rules to phone service and wage definitions originating in those locations.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Combat-zone tax breaks for Kenya, Mali, Burkina Faso, and Chad

If enacted, service in Kenya, Mali, Burkina Faso, or Chad would count as combat-zone service for some tax rules. This would apply only if, on the day it becomes law, any member gets hostile fire or imminent danger pay there, and only while that pay is in effect. Members could exclude combat pay from income and get extra time to file and pay taxes. Special rules would help if a member is missing or dies from combat-related causes. Certain phone service from the zone would not owe the federal excise tax. These changes would start on the date of enactment and only for the listed tax code rules.

Sponsors & CoSponsors

Sponsor

Panetta, Jimmy [D-CA-19]

CA • D

Cosponsors

  • Rep. Scott, Austin [R-GA-8]

    GA • R

    Sponsored 3/14/2025

  • Rep. Moore, Blake D. [R-UT-1]

    UT • R

    Sponsored 3/14/2025

  • Rep. Kelly, Trent [R-MS-1]

    MS • R

    Sponsored 3/14/2025

  • Rep. Hudson, Richard [R-NC-9]

    NC • R

    Sponsored 3/14/2025

  • Rep. Carbajal, Salud O. [D-CA-24]

    CA • D

    Sponsored 3/14/2025

  • Rep. Nunn, Zachary [R-IA-3]

    IA • R

    Sponsored 3/14/2025

  • Rep. McCormick, Richard [R-GA-7]

    GA • R

    Sponsored 3/14/2025

  • Rep. Messmer, Mark B. [R-IN-8]

    IN • R

    Sponsored 3/14/2025

  • Rep. Schneider, Bradley Scott [D-IL-10]

    IL • D

    Sponsored 3/14/2025

  • Rep. Davis, Donald G. [D-NC-1]

    NC • D

    Sponsored 3/14/2025

  • Rep. Van Orden, Derrick [R-WI-3]

    WI • R

    Sponsored 3/14/2025

  • Rep. Kiggans, Jennifer A. [R-VA-2]

    VA • R

    Sponsored 3/14/2025

  • Rep. Houlahan, Chrissy [D-PA-6]

    PA • D

    Sponsored 3/14/2025

  • Rep. Moulton, Seth [D-MA-6]

    MA • D

    Sponsored 3/14/2025

  • Rep. Mills, Cory [R-FL-7]

    FL • R

    Sponsored 3/14/2025

  • Rep. Fallon, Pat [R-TX-4]

    TX • R

    Sponsored 3/24/2025

  • Rep. Fitzpatrick, Brian K. [R-PA-1]

    PA • R

    Sponsored 3/24/2025

Roll Call Votes

No roll call votes available for this bill.

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