PlainBillCongress, translated.Legislation. Context. Public interest.

Armed Forces Tax Fairness Act of 2003

Placed on Senate Legislative Calendar under General Orders. Calendar No. 11.

Official summary

Version 00 · Introduced in Senate · Feb 11, 2003

Armed Forces Tax Fairness Act of 2003 - Amends the Internal Revenue Code to establish special tax provisions applicable to military personnel, uniformed personnel and families of the Space Shuttle Columbia, including: (1) with respect to military and uniformed personnel, an extension of time to exclude gain from the sale of a principal residence, exclusion from income of certain death gratuity benefits, extending combat zone filing rules to contingency operations, and excluding certain dependent care assistance from income, and the deduction overnight travel expenses for National Guard and Reserve members; and (2) with respect to families of the Space Shuttle Columbia, providing the same tax relief provided to terrorist attack victims to families of the Columbia Space Shuttle.Suspends the tax-exempt status of a designated terrorist organization.Establishes IRS service user fee authority through September 30, 2013.Revises IRC expatriation tax provisions.

Read the summary on Congress.gov
PlainBill analysis is coming later. This page presents official source data. We have not yet published a PlainBill explanation for this bill.

Who introduced it

Sen. Grassley, Chuck [R-IA] · R–IA

Committees

  • Finance Committee
0 cosponsorship records, including any withdrawals

    Actions

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

    1. Placed on Senate Legislative Calendar under General Orders. Calendar No. 11.

    2. Committee on Finance. Original measure reported to Senate by Senator Grassley. With written report No. 108-3.

    3. Committee on Finance. Original measure reported to Senate by Senator Grassley. With written report No. 108-3.

    4. Committee on Finance. Ordered to be reported without amendment favorably.

    5. Introduced in Senate

    6. Committee on Finance ordered to be reported an original measure.

    Bill text & related measures

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

    Related bills identified by Congress.gov

    Source last updated: Apr 7, 2025. Consult Congress.gov for the current record.

    Explore the bill from different angles

    Choose a perspective, copy a prompt, and paste it into your preferred AI. Each prompt includes the bill version and available official source links, and asks for counterarguments as well as supporting evidence.

    Neutral evidence review

    Objective

    Analyze S.351 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
    Fairness and public impact

    Progressive lens

    Examine S.351 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
    Institutions and government scope

    Conservative lens

    Examine S.351 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
    Individual rights and government power

    Liberty lens

    Examine S.351 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