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S 721 108th Congress Senate

A bill to amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such…

Official title: A bill to amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone… Show full official titleShow less

Official title: A bill to amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such exclusion for commissioned officers, and for other purposes.

Introduced: March 26, 2003 See on congress.gov
Taxation Africa (Sub-Saharan)Armed Forces and National SecurityArmed forces abroadCaribbean area
More subjectsShow fewer subjects
CubaEstate taxExcise taxFamiliesIncome taxLatin AmericaMarried peopleMilitary basesMilitary operationsMilitary payMilitary personnelMissing in actionScience, Technology, CommunicationsTax administrationTax exclusion
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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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 27, 2003
Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 57.
Mar 26, 2003
Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. (text of measure as introduced: CR S4444)
Mar 26, 2003
Introduced in Senate
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 Latest action March 27, 2003

Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 57.

 Plain-English summary Congressional Research Service
Amends the Internal Revenue Code with respect to non-taxed "combat zone" compensation to: (1) include "direct transit to the combat zone" within such definition; and (2) eliminate the enlisted personnel compensation ceiling for commissioned officers.

Entitles military personnel eligible for special pay for hostile fire or imminent danger for services at Guantanamo Bay Naval Station, Cuba, and in the Horn of Africa in support of Operation Enduring Freedom or any successor operation to specified tax benefits as if such services were performed in a combat zone.

 Bill text 1 version

Source documents hosted by congress.gov.

 Cosponsors 1
All 1 Republican 1
R
Graham, Lindsey
South Carolina · Mar 26, 2003
Cite this page click to expand
APA
U.S. Congress. (2026). S. 721: A bill to amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such exclusion for commissioned officers, and for other purposes.. 108th Congress. Open America. https://openamerica.io/bill/108-S-721/
MLA
"S. 721: A bill to amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such exclusion for commissioned officers, and for other purposes.." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-721/.
Bluebook (legal)
S. 721, 108th Cong. (2026), https://openamerica.io/bill/108-S-721/.
Markdown link
[S. 721: A bill to amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such exclusion for commissioned officers, and for other purposes.](https://openamerica.io/bill/108-S-721/)
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