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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.
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.
Summary
This bill extends federal tax benefits to members of the U.S. Armed Forces stationed in Kenya, Mali, Burkina Faso, and Chad, treating those locations as combat zones for tax purposes. The bill applies various tax benefits typically available to service members in designated combat zones, including the exclusion of combat pay from taxable income, extended time for filing taxes, estate tax benefits for those who die in service, and special filing status for spouses in missing status. The tax benefits apply only when Armed Forces members are entitled to special pay for duty subject to hostile fire or imminent danger under federal law, and the benefits remain in effect only while such special pay eligibility continues.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
17 cosponsors
- Rep. Carbajal, Salud O. [D-CA-24] (D-CA)
- Rep. Davis, Donald G. [D-NC-1] (D-NC)
- Rep. Fallon, Pat [R-TX-4] (R-TX)
- Rep. Fitzpatrick, Brian K. [R-PA-1] (R-PA)
- Rep. Houlahan, Chrissy [D-PA-6] (D-PA)
- Rep. Hudson, Richard [R-NC-9] (R-NC)
- Rep. Kelly, Trent [R-MS-1] (R-MS)
- Rep. Kiggans, Jennifer A. [R-VA-2] (R-VA)
- Rep. McCormick, Richard [R-GA-7] (R-GA)
- Rep. Messmer, Mark [R-IN-8] (R-IN)
- Rep. Mills, Cory [R-FL-7] (R-FL)
- Rep. Moore, Blake D. [R-UT-1] (R-UT)
- Rep. Moulton, Seth [D-MA-6] (D-MA)
- Rep. Nunn, Zachary [R-IA-3] (R-IA)
- Rep. Schneider, Bradley Scott [D-IL-10] (D-IL)
- Rep. Scott, Austin [R-GA-8] (R-GA)
- Rep. Van Orden, Derrick [R-WI-3] (R-WI)
Money behind the sponsor
Top reported contributors to Jimmy Panetta’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $19,200
- NFP $15,500
- APOLLO GLOBAL MANAGEMENT $13,500
- ROCKET CENTRAL $12,000
- FOLKTALE WINERY $7,760
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Jimmy Panetta → · Outside spending →
Actions (2)
- Mar 14, 2025 Referred to the House Committee on Ways and Means. · house
- Mar 14, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
March 14, 2025
Mr. Panetta (for himself, Mr. Austin Scott of Georgia, Mr. Moore of Utah, Mr. Kelly of Mississippi, Mr. Hudson, Mr. Carbajal, Mr. Nunn of Iowa, Mr. McCormick, Mr. Messmer, Mr. Schneider, Mr. Davis of North Carolina, Mr. Van Orden, Mrs. Kiggans of Virginia, Ms. Houlahan, Mr. Moulton, and Mr. Mills) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
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.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN KENYA, MALI, BURKINA FASO, AND CHAD.
(a) In General.—For purposes of the following provisions of the Internal Revenue Code of 1986, a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone (as determined under section 112 of such Code):
(1) Section 2(a)(3) (relating to special rule where deceased spouse was in missing status).
(2) Section 112 (relating to the exclusion of certain combat pay of members of the Armed Forces).
(3) Section 692 (relating to income taxes of members of Armed Forces on death).
(4) Section 2201 (relating to members of the Armed Forces dying in combat zone or by reason of combat-zone-incurred wounds, etc.).
(5) Section 3401(a)(1) (defining wages relating to combat pay for members of the Armed Forces).
(6) Section 4253(d) (relating to the taxation of phone service originating from a combat zone from members of the Armed Forces).
(7) Section 6013(f)(1) (relating to joint return where individual is in missing status).
(8) Section 7508 (relating to time for performing certain acts postponed by reason of service in combat zone).
(b) Qualified Hazardous Duty Area.—For purposes of this section, the term “qualified hazardous duty area” means Kenya, Mali, Burkina Faso, and Chad, if as of the date of the enactment of this section any member of the Armed Forces of the United States is entitled to special pay under section 310 of title 37, United States Code (relating to special pay; duty subject to hostile fire or imminent danger), for services performed in such location. Such term includes such location only during the period such entitlement is in effect.
(c) Effective Date.—The provisions of this Act shall take effect on the date of the enactment of this Act. <all>
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