What This Bill Does · Plain English
Summary · Congress.gov
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.
Action Timeline
2025-03-14
Referred to the House Committee on Ways and Means.
2025-03-14
Introduced in House
2025-03-14
Introduced in House
Frequently Asked Questions
Did HR.2157 pass?
HR.2157 is still alive. Current stage: COMMITTEE. Pass likelihood: 52%.
What does HR.2157 do?
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 Fo…
Who sponsored HR.2157?
HR.2157 was sponsored by Jimmy Panetta (D-California).
Full Bill Text
119 HR 2157 IH: 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. U.S. House of Representatives 2025-03-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 2157 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. 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.
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