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HR 696 102th Congress House Armed Forces and National Security Armed forces abroad Income tax Military pay Persian Gulf Persian Gulf War Tax administration Tax exclusion

Desert Shield Tax Act

Introduced: January 29, 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 30, 1991
See H.R.4.
Jan 29, 1991
Referred to the House Committee on Ways and Means.
Jan 29, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Desert Shield Tax Act - Provides that service by a member of the Armed Forces in Operation Desert Shield shall be treated as service in a designated combat zone for purposes of excluding combat pay from gross income and of extending the time for performing certain tax-related acts.

What's happening now January 30, 1991

See H.R.4.

 Related & companion bills 1
 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. 696: Desert Shield Tax Act. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-696/
MLA
"H.R. 696: Desert Shield Tax Act." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-696/.
Bluebook (legal)
H.R. 696, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-696/.
Markdown link
[H.R. 696: Desert Shield Tax Act](https://openamerica.io/bill/102-HR-696/)
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