Armed Forces Tax Fairness Act of 2002
Latest action · Nov 14, 2002 Message on House action received in Senate and at desk: House amendments to Senate amendments.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedJul 8, 2002
- Passed HouseJul 9, 2002
- Passed SenateOct 3, 2002
- To the PresidentNot reached
- Became lawNot reached
Summary
(Sec. 102) Authorizes a member of the uniformed services or the Foreign Service serving on "qualified official extended duty" (any extended duty while serving at a duty station which is at least 50 miles from the principal residence or while residing under Government orders in Government quarters), to extend for ten years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence.
Defines "qualified extended duty"as any extended duty (in excess of 90 days or an indefinite period) while serving at a duty station which is at least 50 miles from the principal residence or while residing under Government orders in Government quarters.
Includes among the uniformed services: (1) the armed forces; (2) the commissioned corps of the National Oceanic and Atmospheric Administration; and (3) the commissioned corps of the Public Health Service.
Makes such provisions effective as if included in section 312 of the Taxpayer Relief Act of 1997.
States that if a refund or credit resulting from this section is prevented before the close of the one-year period beginning on the date of the enactment of this Act by the operation of any law or rule of law (including res judicata), such refund or credit may be allowed if claimed before the close of such period.
(Sec. 103) Exempts amounts received under the Homeowners Assistance Program from: (1) inclusion as gross income; and (2) consideration as wages for Federal Insurance Contributions Act (FICA) tax purposes (including Medicare).
(Sec. 104) Extends combat zone filing rules to contingency operations.
(Sec. 105) Provides a deduction for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel away from home and stay overnight as part of their official duties.
(Sec. 106) Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination.
(Sec. 107) Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit.
Title II: Other Provisions - Amends the Code to revise repatriation tax provisions.
States that all property of a "covered expatriate" (a U.S. citizen who relinquishes citizenship, or a long-term U.S. resident who ceases to be a lawful permanent resident or who commences foreign residency under the provisions of a tax treaty) shall be treated as sold on the day before the "expatriation date" for its fair market value, and that gain (in excess of $600,000) and loss shall be taken into account for the taxable year of the sale (with subsequent adjustment). Permits an individual to defer payments of the additional tax imposed by such deemed sale (but not beyond such person's death). Sets forth interest provisions. Requires provision of tax payment security.
Exempts certain U.S. citizens from being treated as a covered expatriate who: (1) became a citizen of the United States and another country at birth; or (2) relinquished U.S. citizenship before reaching 18 < years old.
Permits an individual to make an irrevocable decision to be taxed as a U.S. citizen with respect to all property otherwise covered by the expatriation provisions. Requires an individual to: (1) furnish tax payment security; and (2) waive any rights under U.S. treaties that would preclude assessment or collection of relevant tax.
Excludes certain U.S. real property interests from the provisions of this Act. Subjects the following retirement plans to the provisions of this Act: (1) qualified retirement plans, including specified annuity plans and individual retirement accounts; (2) specified deferred compensation plans; and (3) foreign retirement or pension plans.
Establishes special rules for covered expatriates' interests in trusts and qualified trusts.
Includes in a recipient's gross income the value of property received by gift or bequest from a covered expatriate, with exceptions for transfers otherwise subject to estate or gift tax. Makes such provisions applicable to gifts and bequests received on or after September 12, 2002, from an individual whose expatriation date occurs after such date.
Makes such expatriate tax provisions, unless otherwise provided for by this Act, effective on or after September 12, 2002.
Amends the Immigration and Nationality Act to deny a former citizen reentry into the United States for noncompliance with the provisions of this title. (Current law denies reentry based upon tax-motivated expatriation.) Permits Internal Revenue Service (IRS)-INS information sharing for such purpose. Makes such provisions effective upon enactment of this Act.
(Sec. 202) Amends the Code to establish IRS service user fee authority through September 30, 2012. Sets forth program criteria and average fee requirements.
(Sec. 203) Authorizes IRS to enter into partial payment installment agreements with taxpayers. Requires review of such agreements at least every two years. Makes such provision effective for agreements entered into on or after the date of enactment of this Act.
Recorded votes 1
Newest first. Open one to see how every member voted.
| Roll call | Question | Result | Date |
|---|---|---|---|
| House 286 | On Motion to Suspend the Rules and Pass | Passed409–0 | Jul 9, 2002 |
Cosponsors 5
Members who signed on, in the order they did. All signed on Jul 8, 2002.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-MS | Charles W. "Chip" Pickering | Original | Jul 8, 2002 |
| R-PA | George W. Gekas | Original | Jul 8, 2002 |
| R-VA | J. Randy Forbes | Original | Jul 8, 2002 |
| R-TX | Sam Johnson | Original | Jul 8, 2002 |
| R-NC | Walter B. Jones | Original | Jul 8, 2002 |
Actions 25
Everything that happened, newest first.
- Nov 14, 2002DEBATE - The House proceeded with thirty minutes of debate.
- Nov 14, 2002Message on House action received in Senate and at desk: House amendments to Senate amendments.
- Nov 14, 2002Motion to reconsider laid on the table Agreed to without objection.
- Nov 14, 2002On motion that the House agree with amendments to the Senate amendments Agreed to by voice vote. (consideration: CR H8794-8801; text as House agreed to Senate amendments: CR H8794-8798)
- Nov 14, 2002Pursuant to the provisions of H. Res. 609, the House moved to agree with amendments to the Senate amendments.
Related bills 4
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HRES 609 | Providing for consideration of the Senate amendments to the bill (H.R. 5063) to amend the Internal Revenue Code of 1986 to provide a special rule for members of the uniformed services in determining the exclusion of gain from the sale of a principal resid | Procedurally related | Nov 14, 2002 |
| S 2816 | Foreign and Armed Services Tax Fairness Act of 2002 | Related bill | Jul 29, 2002 |
| HR 3973 | To amend the Internal Revenue Code of 1986 to restore the tax exempt status of death gratuity payments to members of the uniformed services. | Related bill | Jun 20, 2002 |
| HR 5557 | Armed Forces Tax Fairness Act of 2002 | Related bill | Nov 15, 2002 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Agriculture and Food
- Annuities
- Armed forces abroad
- Armed Forces and National Security
- Armed forces reserves
- Atmospheric research
- Capital gains tax
- Citizenship
- Day care
- Department of Commerce
- Department of Health and Human Services
- Economics and Public Finance
- Expatriation
- Families
- Federal employees
- Gifts
- Government Operations and Politics
- Health
- Home ownership
- Housing and Community Development
- Housing finance
- Immigration
- Income tax
- Individual retirement accounts
- International Affairs
- Labor and Employment
- Law
- Marine and coastal resources, fisheries
- Military dependents
- Military operations
- Military pensions
- Military personnel
- Military training
- National Guard
- Oceanographic research
- Personal income tax
- Public health personnel
- Public Lands and Natural Resources
- Real estate appraisal
- Repatriation
- Science, Technology, Communications
- Social security taxes
- Social Welfare
- Survivors' benefits
- Tax administration
- Tax exclusion
- Tax returns
- Tax treaties
- Tax-deferred compensation plans
- Tax-exempt organizations
- Taxation
- Transportation and Public Works
- Travel costs
- Trusts and trustees
- User charges
- Veterans' organizations
- Visas
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.