HR2157Referred to Committee

To provide that members of the Armed Forces performing services in Kenya, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

Introduced

In Committee

Passed One Chamber

Passed Both

Signed into Law

119th

Congress

2025-03-14

Introduced

Cosponsors

ⓘ

Type

Sponsor

Jimmy Panetta

Democrat · CA · Representative

Votes with party: 93.9% (559 recorded votes)

Full profile: /officials/P000613

Source: Congress.gov · FEC

Cosponsors (17)

Members who have signed on to support this bill since introduction. Source: Congress.gov.

Latest Action

The most recent step in the bill's legislative path. Committee Activity below shows referrals and reports; the full action-by-action history including floor proceedings lives at Congress.gov →

Referred to the House Committee on Ways and Means.

2025-03-14

Source: Congress.gov

Plain-English Summary

This bill treats Kenya, Mali, Burkina Faso, and Chad as combat zones for purposes of determining eligibility for certain federal tax benefits available to members of the U.S. Armed Forces. (Conditions apply.) Specifically, under the bill, a qualified hazardous duty area is treated as a combat zone for purposes of determining the filing status of an individual whose spouse is missing in action; excluding compensation received by a member of the Armed Forces serving in a combat zone from gross income and wages subject to withholding; forgiving the income tax liability of a member of the Armed Forces who dies in a combat zone; certain estate tax rules applicable to a member of the Armed Forces who dies in a combat zone or as a result of an injury, wound, or disease suffered while in a combat zone; the exemption from the federal excise tax imposed on certain telephone services for telephone calls originating from a combat zone by a member of the Armed Forces; and postponing certain federal tax deadlines (e.g., filing a tax return, paying taxes, and claiming a tax refund) for a member of the Armed Forces serving in a combat zone. The bill defines a qualified hazardous duty area as Kenya, Mali, Burkina Faso, and Chad if any member of the U.S. Armed Forces is entitled to special pay (e.g., hostile fire pay and imminent danger pay) for services performed in such locations.

Plain-English rewrite of the Congressional Research Service summary published on Congress.gov. Cached and reviewed.

Subjects

Taxation

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