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S 704 115th Congress Senate

Sinai Service Recognition Act

Official title: A bill to provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as … Show full official titleShow less

Official title: A bill to provide that members of the Armed Forces performing services in the Sinai Peninsula of Egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

Introduced: May 10, 2017 Introduced by: Cornyn, John Republican · Texas See on congress.gov
Taxation EgyptEmployment taxesIncome tax exclusionMarriage and family status
More subjectsShow fewer subjects
Middle EastMilitary operations and strategyMilitary personnel and dependentsSales and excise taxesTax administration and collection, taxpayersTelephone and wireless communicationTransfer and inheritance taxesWages and earnings
This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Mar 23, 2017
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1975)
Mar 23, 2017
Introduced in Senate
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 Latest action March 23, 2017

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S1975)

 Plain-English summary Congressional Research Service

Sinai Service Recognition Act

This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions.

A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger.

The requirement applies to specified tax provisions relating to:

  • the special rule where a deceased spouse was in missing status;
  • the exclusion from gross income of certain combat pay of members of the Armed Forces;
  • income taxes of members of the Armed Forces on death;
  • combat zone-related deaths of members of the Armed Forces;
  • the definition of wages relating to combat pay for members of the Armed Forces;
  • the taxation of phone service originating from a combat zone from members of the Armed Forces;
  • joint tax returns where an individual is in missing status; and
  • additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.
 Related & companion bills 2
 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). S. 704: Sinai Service Recognition Act. 115th Congress. Open America. https://openamerica.io/bill/115-S-704/
MLA
"S. 704: Sinai Service Recognition Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-704/.
Bluebook (legal)
S. 704, 115th Cong. (2026), https://openamerica.io/bill/115-S-704/.
Markdown link
[S. 704: Sinai Service Recognition Act](https://openamerica.io/bill/115-S-704/)
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