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H.R. 2157

U.S. House•In House Committee

Summary

H.R. 2157, 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, was introduced in the House on Mar 14, 2025 by Rep. Jimmy Panetta (D) with 17 co-sponsors. It was referred to Ways And Means, and last saw action on Mar 14, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 2157 has 17 co-sponsors.

hb2157/introduced-in-house.txt
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.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-03-14
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Mar 14, 2025

hb2157/introduced-in-house.md

Shown Here:
Introduced in House (03/14/2025)

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.

Sponsors

Rep. Jimmy Panetta (D) sponsors H.R. 2157, and 17 members have co-sponsored it, 15 of them from the day it was introduced.

Committees

H.R. 2157 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Mar 14, 2025 · 1,160 Bills

Actions

H.R. 2157 has taken 2 actions since Mar 14, 2025.

ChamberAction
Mar 14, 2025
House
Introduced in House
Mar 14, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 2157 has not gone to a roll call.

Titles

H.R. 2157 goes by 2 titles.

  • 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. — Official Title as Introduced
  • 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. — Display Title

Classification

The Congressional Research Service files H.R. 2157 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 2157’s is Taxation.

hr2157/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 2157, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 49 (Friday, March 14, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. PANETTA:H.R. 2157.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 1[Page H1164]

Source: congress.gov · legiscan.com