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S 351 108th Congress Senate

Armed Forces Tax Fairness Act of 2003

Official title: An original bill to amend the Internal Revenue Code of 1986 to improve tax equity for military personnel, and for other purposes.

Introduced: February 11, 2003 Introduced by: Grassley, Chuck Republican · Iowa See on congress.gov
Taxation Administrative procedureAmericans in foreign countriesArmed Forces and National SecurityArmed forces abroad
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Armed forces reservesAstronauticsAstronautsAtmosphereCapital gains taxCitizenshipCollege costsConsumer creditCrime and Law EnforcementDay careDepartment of CommerceDepartment of Health and Human ServicesDepartment of the TreasuryEconomics and Public FinanceEducationEstate taxExpatriationFamiliesFederal employeesForeign serviceFringe benefitsGiftsGovernment Operations and PoliticsHealthHigher educationHome ownershipHousing and Community DevelopmentHousing financeImmigrationIncome taxInternal revenue lawInternational AffairsLabor and EmploymentLawMarine and coastal resources, fisheriesMilitary base closuresMilitary dependentsMilitary educationMilitary operationsMilitary personnelNational GuardOceanographic researchPublic health personnelService academiesSpace activitiesSpace shuttlesSurvivors' benefitsTax administrationTax creditsTax deductionsTax deferralTax exclusionTax exemptionTax liensTax penaltiesTax refundsTax returnsTax-exempt organizationsTerrorismTransportation and Public WorksTravel costsTrusts and trusteesUser chargesVeterans' organizationsVisasWar casualties
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This bill died when the 108th Congress ended
It never became law before the 108th Congress (2003–2004) 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 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 11, 2003
Placed on Senate Legislative Calendar under General Orders. Calendar No. 11.
Feb 11, 2003
Committee on Finance. Original measure reported to Senate by Senator Grassley. With written report No. 108-3.
Feb 11, 2003
Committee on Finance. Ordered to be reported without amendment favorably.
Feb 11, 2003
Introduced in Senate
Feb 5, 2003
Committee on Finance ordered to be reported an original measure.
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 Latest action February 11, 2003

Placed on Senate Legislative Calendar under General Orders. Calendar No. 11.

 Plain-English summary Congressional Research Service
Armed Forces Tax Fairness Act of 2003 - Amends the Internal Revenue Code to establish special tax provisions applicable to military personnel, uniformed personnel and families of the Space Shuttle Columbia, including: (1) with respect to military and uniformed personnel, an extension of time to exclude gain from the sale of a principal residence, exclusion from income of certain death gratuity benefits, extending combat zone filing rules to contingency operations, and excluding certain dependent care assistance from income, and the deduction overnight travel expenses for National Guard and Reserve members; and (2) with respect to families of the Space Shuttle Columbia, providing the same tax relief provided to terrorist attack victims to families of the Columbia Space Shuttle.

Suspends the tax-exempt status of a designated terrorist organization.

Establishes IRS service user fee authority through September 30, 2013.

Revises IRC expatriation tax provisions.

 Related & companion bills 3
  • HR 878 Related bill Armed Forces Tax Fairness Act of 2003
  • HR 1307 Related bill Armed Forces Tax Fairness Act of 2003
  • HR 1664 Related bill Armed Forces Tax Fairness Act of 2003
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 351: Armed Forces Tax Fairness Act of 2003. 108th Congress. Open America. https://openamerica.io/bill/108-S-351/
MLA
"S. 351: Armed Forces Tax Fairness Act of 2003." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-351/.
Bluebook (legal)
S. 351, 108th Cong. (2026), https://openamerica.io/bill/108-S-351/.
Markdown link
[S. 351: Armed Forces Tax Fairness Act of 2003](https://openamerica.io/bill/108-S-351/)
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