# 119-hr-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.

119-hr-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., is a 119th Congress bill sponsored by Rep. Panetta, Jimmy [D-CA-19] (D-CA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-2157
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-2157
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2025-03-14
- Sponsor: Rep. Panetta, Jimmy [D-CA-19] (D-CA)
- Cosponsors: 17
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## 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. - 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.

## Cosponsors (17)

- Rep. Scott, Austin [R-GA-8] (R-GA), 2025-03-14T00:00:00.000Z
- Rep. Moore, Blake D. [R-UT-1] (R-UT), 2025-03-14T00:00:00.000Z
- Rep. Kelly, Trent [R-MS-1] (R-MS), 2025-03-14T00:00:00.000Z
- Rep. Hudson, Richard [R-NC-9] (R-NC), 2025-03-14T00:00:00.000Z
- Rep. Carbajal, Salud O. [D-CA-24] (D-CA), 2025-03-14T00:00:00.000Z
- Rep. Nunn, Zachary [R-IA-3] (R-IA), 2025-03-14T00:00:00.000Z
- Rep. McCormick, Richard [R-GA-7] (R-GA), 2025-03-14T00:00:00.000Z
- Rep. Messmer, Mark B. [R-IN-8] (R-IN), 2025-03-14T00:00:00.000Z
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL), 2025-03-14T00:00:00.000Z
- Rep. Davis, Donald G. [D-NC-1] (D-NC), 2025-03-14T00:00:00.000Z
- Rep. Van Orden, Derrick [R-WI-3] (R-WI), 2025-03-14T00:00:00.000Z
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA), 2025-03-14T00:00:00.000Z
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA), 2025-03-14T00:00:00.000Z
- Rep. Moulton, Seth [D-MA-6] (D-MA), 2025-03-14T00:00:00.000Z
- Rep. Mills, Cory [R-FL-7] (R-FL), 2025-03-14T00:00:00.000Z
- Rep. Fallon, Pat [R-TX-4] (R-TX), 2025-03-24T00:00:00.000Z
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA), 2025-03-24T00:00:00.000Z

## Provisions PRIA read

- Combat-zone tax breaks for Kenya, Mali, Burkina Faso, and Chad: benefit, medium. 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 fro…

## Related bills

- 119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-1262: Mikaela Naylon Give Kids a Chance Act
- 119-hr-1422: Enhanced Iran Sanctions Act of 2025
- 119-hr-5401: Pay Our Troops Act of 2026
- 119-hr-2102: Major Richard Star Act

## Sources
- [119-hr-2157 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/2157)

## Related
- [119-hr-842: Nancy Gardner Sewell Medicare Multi-Cancer Early Detection Screening Coverage A…](https://policyrisk.com/legislation/119-hr-842)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-1262: Mikaela Naylon Give Kids a Chance Act](https://policyrisk.com/legislation/119-hr-1262)
- [119-hr-1422: Enhanced Iran Sanctions Act of 2025](https://policyrisk.com/legislation/119-hr-1422)
- [119-hr-5401: Pay Our Troops Act of 2026](https://policyrisk.com/legislation/119-hr-5401)
- [119-hr-2102: Major Richard Star Act](https://policyrisk.com/legislation/119-hr-2102)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-2157 (as of 2026-04-21).