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.
- Bill Number
- H.R. 2157
- Origin Chamber
- House
- Congress
- 119th Congress, Session 1
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2025-03-14: Referred to the House Committee on Ways and Means.
- Last Updated
- 2026-03-06T19:30:06Z
AI-Generated Summary
Purpose
This bill (H.R. 2157) aims to extend certain tax benefits—typically reserved for service in designated combat zones—to U.S. Armed Forces members performing duties in Kenya, Mali, Burkina Faso, and Chad, provided those areas qualify as hazardous due to hostile fire or imminent danger risks.
Key Provisions
- Definition of Qualified Hazardous Duty Area: Kenya, Mali, Burkina Faso, and Chad are treated as "qualified hazardous duty areas" if U.S. military personnel stationed there receive special pay under U.S. law (section 310 of title 37, U.S. Code) for duty subject to hostile fire or imminent danger. This treatment applies only during the period such pay is authorized.
- Application to Tax Code Sections: These areas are equated to combat zones for purposes of specific provisions in the Internal Revenue Code of 1986, including:
- Exclusions for combat-related pay (no federal income tax on certain earnings).
- Special rules for deceased or missing service members (e.g., joint tax filing options, postponed deadlines for tax actions).
- Tax relief for phone services used by service members in such areas.
- Income tax forgiveness for members dying in these areas or from related wounds.
- Effective Date: The changes take effect on the date the bill is enacted into law.
Significant Changes to Existing Law
- Under current law, tax benefits like combat pay exclusions are limited to officially designated combat zones (as defined in Internal Revenue Code section 112). This bill expands those benefits to non-combat zones where hazardous duty pay is provided, without requiring formal combat zone designation.
- It does not create new benefits but applies existing combat zone rules to these specific African locations, conditional on the hazardous pay entitlement.
Potential Impacts
- On Government Agencies: The Internal Revenue Service (IRS) will need to adjust tax processing and reporting for affected service members, potentially increasing administrative workload. The U.S. Treasury may see reduced federal revenue due to tax exclusions (estimated fiscal impact not specified in the bill).
- On Citizens: Primarily benefits U.S. military personnel and their families by providing financial relief (e.g., tax-free pay, easier filing during deployments), which could improve morale and financial stability for those serving in high-risk areas.
- On International Relations: Supports U.S. military operations in Africa by incentivizing deployments to counter threats (e.g., terrorism), potentially strengthening partnerships with host nations like Kenya while aligning U.S. policy with ongoing counter-extremism efforts in the Sahel region (Mali, Burkina Faso, Chad).
Main Stakeholders Affected
- U.S. Armed Forces Members: Direct recipients of tax benefits for service in the specified countries.
- Military Families: Indirectly benefit through reduced tax burdens and support for deceased or missing members.
- Department of Defense: Gains operational flexibility, as tax incentives may aid recruitment and retention for hazardous assignments.
- Internal Revenue Service and U.S. Treasury: Handle implementation and absorb any revenue losses.
- Host Countries (Kenya, Mali, Burkina Faso, Chad): May see enhanced U.S. military presence, influencing bilateral security cooperation.
Notable Legal, Constitutional, or Political Implications
- Legal: Aligns with congressional authority under Article I, Section 8 of the U.S. Constitution to "provide for the common defense" and regulate taxes, by using tax policy to support military readiness. No new constitutional challenges are apparent, as it builds on existing tax code frameworks.
- Political: Introduced by a bipartisan group of House members with military ties, reflecting support for U.S. troops in Africa amid rising extremism concerns. It could set a precedent for extending benefits to other non-combat hazardous areas, potentially influencing future defense budgets and foreign policy debates on African engagements. The bill's referral to the House Ways and Means Committee underscores its focus on tax policy over direct military authorization.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Cosponsors (17)
Rep. Scott, Austin [R-GA-8], Rep. Moore, Blake D. [R-UT-1], Rep. Kelly, Trent [R-MS-1], Rep. Hudson, Richard [R-NC-9], Rep. Carbajal, Salud O. [D-CA-24], Rep. Nunn, Zachary [R-IA-3], Rep. McCormick, Richard [R-GA-7], Rep. Messmer, Mark [R-IN-8], Rep. Schneider, Bradley Scott [D-IL-10], Rep. Davis, Donald G. [D-NC-1], Rep. Van Orden, Derrick [R-WI-3], Rep. Kiggans, Jennifer A. [R-VA-2], Rep. Houlahan, Chrissy [D-PA-6], Rep. Moulton, Seth [D-MA-6], Rep. Mills, Cory [R-FL-7], Rep. Fallon, Pat [R-TX-4], Rep. Fitzpatrick, Brian K. [R-PA-1]
Recent Actions
- 2025-03-14: Referred to the House Committee on Ways and Means.
- 2025-03-14: Introduced in House
- 2025-03-14: Introduced in House
Bill Versions
- 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. — issued 2025-03-14 — PDF (3 pages)