Skip to main content
HR 3166 102th Congress House Taxation Government trust funds Income tax Military pay Officer personnel Persian Gulf War Tax exclusion

To amend the Internal Revenue Code of 1986 to increase the exclusion from gross income for combat pay received by a commissioned officer to $2,000 per month.

Introduced: August 1, 1991 See on congress.gov
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 1991
Referred to the House Committee on Ways and Means.
Aug 1, 1991
Introduced in House
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Plain-English summary Congressional Research Service

Amends the Internal Revenue Code to increase the exclusion from gross income for combat pay of commissioned officers (from $500 to $2,000 monthly).

Requires the transfer from the Defense Cooperation Account to the general fund of the Treasury such amounts as determined necessary to offset the revenue loss caused by this amendment during the period of the Persian Gulf conflict.

What's happening now August 1, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3166: To amend the Internal Revenue Code of 1986 to increase the exclusion from gross income for combat pay received by a commissioned officer to $2,000 per month.. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-3166/
MLA
"H.R. 3166: To amend the Internal Revenue Code of 1986 to increase the exclusion from gross income for combat pay received by a commissioned officer to $2,000 per month.." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-3166/.
Bluebook (legal)
H.R. 3166, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-3166/.
Markdown link
[H.R. 3166: To amend the Internal Revenue Code of 1986 to increase the exclusion from gross income for combat pay received by a commissioned officer to $2,000 per month.](https://openamerica.io/bill/102-HR-3166/)
Report a problem