What does Preamble of HR 2157 do?

This bill aims to provide tax benefits to members of the Armed Forces serving in Kenya, Mali, Burkina Faso, and Chad. The tax benefits would be equivalent to those provided for service in a combat zone.

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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. — HR. 2157

Q: What does TREATMENT OF CERTAIN INDIVIDUALS PERFORMING SERVICES IN of HR 2157 do?

This section modifies certain provisions of the Internal Revenue Code of 1986 to treat Kenya, Mali, Burkina Faso, and Chad as combat zones for specific purposes. These provisions apply to sections related to deceased spouses, combat pay for members of the Armed Forces, income taxes upon death, members of the Armed Forces dying in a combat zone, defining combat pay, taxation of phone service, joint returns, and time for performing certain acts. A 'qualified hazardous duty area' is defined as Kenya, Mali, Burkina Faso, and Chad, provided that a member of the Armed Forces is entitled to special pay under section 310 of title 37, United States Code, for services performed in those locations. The designation of these areas as 'qualified hazardous duty areas' is contingent on the entitlement to special pay and lasts only during that period. The provisions of this Act are effective on the date of its enactment.

Last updated: 3/14/2025 · Introduced: 3/14/2025

Author: Jimmy Panetta (D-CA)

TL;DR (AI)

This bill designates Kenya, Mali, Burkina Faso, and Chad as 'qualified hazardous duty areas' for tax purposes, mirroring combat zone benefits for service members.
Service members performing duties in these areas who are eligible for special pay will receive tax benefits similar to those provided for service in a combat zone, impacting provisions related to income taxes, deceased spouses, and combat pay.
The designation and associated tax benefits are contingent upon and last only as long as a service member is entitled to special pay for service in these locations.

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Includes provisions on preamble, treatment of certain individuals performing services in.

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