S 1446 IS
107th CONGRESS
1st Session
S. 1446
To amend the Internal Revenue Code of 1986 to exclude from gross income certain terrorist attack zone compensation of civilian uniformed personnel.
IN THE SENATE OF THE UNITED STATES
September 21, 2001
Mr. ALLEN introduced the following bill; which was read twice and referred to the Committee on Finance
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A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income certain terrorist attack zone compensation of civilian uniformed personnel.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the `Terrorist Response Tax Exemption Act'.
SEC. 2. EXCLUSION OF CERTAIN TERRORIST ATTACK ZONE COMPENSATION OF CIVILIAN UNIFORMED PERSONNEL.
(a) IN GENERAL- Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to items specifically excluded from gross income) is amended by inserting after section 112 the following new section:
`SEC. 112A. CERTAIN TERRORIST ATTACK ZONE COMPENSATION OF CIVILIAN UNIFORMED PERSONNEL.
`(a) IN GENERAL- Gross income does not include compensation received by a civilian uniformed employee for any month during any part of which such employee provides security, safety, fire management, or medical services in a terrorist attack zone.
`(b) DEFINITIONS- For purposes of this section--
`(1) CIVILIAN UNIFORMED EMPLOYEE- The term `civilian uniformed employee' means any nonmilitary individual employed by a Federal, State, or local government (or any agency or instrumentality thereof) for the purpose of maintaining public order, establishing and maintaining public safety, or responding to medical emergencies.
`(2) TERRORIST ATTACK ZONE- The term `terrorist attack zone' means any area designated by the President or any applicable State or local authority (as determined by the Secretary) to be an area in which occurred a violent act or acts which--
`(A) were dangerous to human life and a violation of the criminal laws of the United States or of any State, and
`(B) would appear to be intended to intimidate or coerce a civilian population, influence the policy of a government by intimidation, or affect the conduct of a government by assassination or kidnapping.
`(3) COMPENSATION- The term `compensation' does not include pensions and retirement pay.'.
(b) CONFORMING AMENDMENTS-
(1) Section 3401(a)(1) of the Internal Revenue Code of 1986 is amended by inserting `or section 112A (relating to certain terrorist attack zone compensation of civilian uniformed personnel)' after `United States)'.
(2) The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 112 the following new item:
`Sec. 112A. Certain terrorist attack zone compensation of civilian uniformed personnel.'.
(c) EFFECTIVE DATE- The amendments made by this section shall apply to taxable years ending on or after September 11, 2001.
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