HR227-118

Introduced

To amend the Internal Revenue Code of 1986 to exclude from gross income certain combat zone compensation of civilian employees of the United States.

118th Congress Introduced Jan 9, 2023

Summary

What This Bill Does

The bill creates short title This Act may be cited as the Federal Employee Combat Zone Tax Parity Act and requires exclusion from gross income for certain combat zone compensation of civilian employees of the United States Section 112 of the Internal Revenue Code of 1986 (relating to certain combat zone compensation. It relies on tax rate changes, definition changes, compliance mandates, and exemptions. The main policy areas are Regulated Industries and Healthcare.

Who Benefits and How

Regulated entities and members of the public affected by the bill could face reduced risk and Patients and health care consumers affected by the bill could face lower compliance burdens.

Who Bears the Burden and How

Federal, state, or local agencies responsible for implementing the clause would take on compliance duties and Public beneficiaries or protected communities affected by the clause could face increased risk.

Key Provisions

  • Creates short title This Act may be cited as the Federal Employee Combat Zone Tax Parity Act.
  • Requires exclusion from gross income for certain combat zone compensation of civilian employees of the United States Section 112 of the Internal Revenue Code of 1986 (relating to certain combat zone compensation...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

The bill creates short title This Act may be cited as the Federal Employee Combat Zone Tax Parity Act and requires exclusion from gross income for certain combat zone compensation of civilian employees of the United States Section 112 of the Internal Revenue Code of 1986 (relating to certain combat zone compensation.

Key Policy Areas

Regulated Industries, Healthcare

Primary Purpose

The bill creates short title This Act may be cited as the Federal Employee Combat Zone Tax Parity Act and requires exclusion from gross income for certain combat zone compensation of civilian employees of the United States Section 112 of the Internal Revenue Code of 1986 (relating to certain combat zone compensation.

Policy Domains

Regulated Industries Healthcare

Whole bill

Identified Gains
  • Regulated entities and members of the public affected by the bill
  • Patients and health care consumers affected by the bill
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Patients and health care consumers affected by the bill:
Regulated entities and members of the public affected by the bill:
Identified Costs
  • Federal, state, or local agencies responsible for implementing the clause
  • Public beneficiaries or protected communities affected by the clause
Model: codex-gpt-5:bulk-repair | Version: bill_summary_v2 | Source: ih
Public beneficiaries or protected communities affected by the clause:
Federal, state, or local agencies responsible for implementing the clause:

Legislative Progress

Introduced
Introduced Committee Passed
Jan 9, 2023

Mr. Wittman introduced the following bill; which was referred to …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Regulated Industries Healthcare

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology