A bill to amend the Internal Revenue Code of 1986 to provide tax relief for military or civilian employees of the United States who are victims of terrorist attacks against the United States.

Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9397)

Congressional Research Service

Official summary

Version 00 · Introduced in Senate · Sep 13, 2001

Amends Internal Revenue Code provisions concerning the death of a U.S. military or civilian employee resulting from a terrorist activity or military action to exempt such employee from income taxes if the activity or action occurred either inside or outside the United States. (Currently, the exemption from income taxes in such a situation is limited only to a death resulting from an activity or action which occurred outside the United States.)Makes the additional estate tax inapplicable in the case of a U.S. military or civilian employee who died as a result of wounds incurred in a terrorist activity or military action which occurred either inside or outside the United States.

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People & committees

Who introduced it

Sen. Bunning, Jim [R-KY] · R–KY

Committees

Finance Committee

0 cosponsorship records, including any withdrawals

Legislative record

Actions

A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.

Sep 13, 2001
Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S9397)
Sep 13, 2001
Introduced in Senate

Primary sources

Bill text & related measures

Text links open the official source. We currently store references to these documents.

Introduced in Senate · Sep 13, 2001 Formatted Text PDF

Related bills identified by Congress.gov

HR 2884 · Victims of Terrorism Tax Relief Act of 2001

Source last updated: Jan 14, 2025. Consult Congress.gov for the current record.

AI Conversation Starters

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Neutral evidence review

Objective

Analyze S.1423 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.

View full prompt & sources

Discuss S.1423, 107th Congress: A bill to amend the Internal Revenue Code of 1986 to provide tax relief for military or civilian employees of the United States who are victims of terrorist attacks against the United States.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/1423

Text version to examine: Introduced in Senate · 2001-09-13.

Official full text: https://www.congress.gov/107/bills/s1423/BILLS-107s1423is.htm

Imported record last updated by the source: 2025-01-14T19:03:29Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Analyze S.1423 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.

Fairness and public impact

Progressive lens

Examine S.1423 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

View full prompt & sources

Discuss S.1423, 107th Congress: A bill to amend the Internal Revenue Code of 1986 to provide tax relief for military or civilian employees of the United States who are victims of terrorist attacks against the United States.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/1423

Text version to examine: Introduced in Senate · 2001-09-13.

Official full text: https://www.congress.gov/107/bills/s1423/BILLS-107s1423is.htm

Imported record last updated by the source: 2025-01-14T19:03:29Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1423 through a progressive lens, focusing on fairness, access, economic inequality, and effects on vulnerable communities. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and distinguish stated goals from demonstrated outcomes.

Institutions and government scope

Conservative lens

Examine S.1423 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

View full prompt & sources

Discuss S.1423, 107th Congress: A bill to amend the Internal Revenue Code of 1986 to provide tax relief for military or civilian employees of the United States who are victims of terrorist attacks against the United States.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/1423

Text version to examine: Introduced in Senate · 2001-09-13.

Official full text: https://www.congress.gov/107/bills/s1423/BILLS-107s1423is.htm

Imported record last updated by the source: 2025-01-14T19:03:29Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1423 through a conservative lens, focusing on fiscal responsibility, institutional stability, federalism, and the scope of government. Explain potential benefits, costs, and unintended consequences. Consider the strongest counterarguments and any provisions that challenge this perspective.

Individual rights and government power

Liberty lens

Examine S.1423 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.

View full prompt & sources

Discuss S.1423, 107th Congress: A bill to amend the Internal Revenue Code of 1986 to provide tax relief for military or civilian employees of the United States who are victims of terrorist attacks against the United States.

Official record: https://www.congress.gov/bill/107th-congress/senate-bill/1423

Text version to examine: Introduced in Senate · 2001-09-13.

Official full text: https://www.congress.gov/107/bills/s1423/BILLS-107s1423is.htm

Imported record last updated by the source: 2025-01-14T19:03:29Z. Verify current status and distinguish any later version from the version above.

Read the official text before answering. If you cannot access it, say so and ask me to provide it; do not assume a link means you have read the document. Distinguish proposals from enacted law, cite sources, and separate facts, interpretation, and uncertain predictions. Include counterarguments even when using a particular perspective.

Examine S.1423 through a civil-liberties and limited-government lens. Consider individual rights, privacy, voluntary choice, accountability, and government power. Explain tradeoffs, possible safeguards, and the strongest counterarguments without assuming the proposal is beneficial or harmful.