PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Mar 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;
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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.
People & committees
Rep. Panetta, Jimmy [D-CA-19] · D–CA
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: Mar 6, 2026. Consult Congress.gov for the current record.
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