PlainBillCongress, translated.Legislation. Context. Public interest.Message on Senate action sent to the House.
Congressional Research Service
Version 00 · Introduced in House · Oct 7, 2002
Armed Forces Tax Fairness Act of 2002 - Amends the Internal Revenue Code (the Code) to suspend, for members of the uniformed services or of the Foreign Service serving on "qualified official extended duty" (any extended duty while serving at a duty station which is at least 150 miles from the principal residence or while residing under Government orders in Government quarters), the five-year period utilized in determining exclusion of gain from the sale of such residence. Limits the extension of such period to not more than five years.Restores in full the tax-exempt status of death gratuity payments to members of the armed services.Excludes from gross income any fringe benefit qualifying as a "qualified military base realignment and closure fringe."Expands the applicability of rules concerning time for the performance of certain acts under the Code (filing, payment, and etc.) which may be postponed because of service in a combat zone to include service away from a service member's permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation.Permits ancestors and lineal descendants of past or present members of the armed forces to be taken into account in determining whether a veterans' organization is exempt from tax.Includes dependent care assistance within the definition of a qualified military benefit which shall be excluded from gross income, thus excluding such assistance from gross income for uniformed service members and former members.
People & committees
Rep. Thomas, William M. [R-CA-21] · R–CA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Message on Senate action sent to the House.
Passed Senate with an amendment by Unanimous Consent.
Passed/agreed to in Senate: Passed Senate with an amendment by Unanimous Consent.
Measure laid before Senate by unanimous consent. (consideration: CR S11159-11160)
Received in the Senate.
Motion to reconsider laid on the table Agreed to without objection.
On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 412 - 0 (Roll no. 451). (text: CR 10/7/2002 H7164-7165)
House roll call 451 · Individual votesPassed/agreed to in House: On motion to suspend the rules and pass the bill Agreed to by the Yeas and Nays: (2/3 required): 412 - 0 (Roll no. 451).(text: CR 10/7/2002 H7164-7165)
House roll call 451 · Individual votesConsidered as unfinished business. (consideration: CR H7308-7309)
At the conclusion of debate, the Yeas and Nays were demanded and ordered. Pursuant to the provisions of clause 8, rule XX, the Chair announced that further proceedings on the motion would be postponed until Oct. 8.
DEBATE - The House proceeded with forty minutes of debate on H.R. 5557.
Considered under suspension of the rules. (consideration: CR H7164-7167)
Mr. Weller moved to suspend the rules and pass the bill.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.
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Analyze H.R.5557 as objectively as possible. Explain its main provisions, who would be affected, possible benefits and harms, implementation, exceptions, and uncertainties. Present the strongest arguments for and against it, and identify evidence needed to assess its public impact.
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