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I
117TH CONGRESS
1ST SESSION H. R. 3739
To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply
to members of the Coast Guard when the Coast Guard is not operating
as a service in the Department of the Navy.
IN THE HOUSE OF REPRESENTATIVES
JUNE 4, 2021
Mr. VELA (for himself and Mr. BACON) introduced the following bill; which
was referred to the Committee on Transportation and Infrastructure, and
in addition to the Committee on Ways and Means, for a period to be sub-
sequently determined by the Speaker, in each case for consideration of
such provisions as fall within the jurisdiction of the committee concerned
A BILL
To amend the Combat-Injured Veterans Tax Fairness Act
of 2016 to apply to members of the Coast Guard when
the Coast Guard is not operating as a service in the
Department of the Navy.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘Coast Guard Combat-
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Injured Tax Fairness Act’’.
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•HR 3739 IH
SEC. 2. RESTORATION OF AMOUNTS IMPROPERLY WITH-
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HELD FOR TAX PURPOSES FROM SEVERANCE
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PAYMENTS TO VETERANS OF THE COAST
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GUARD WITH COMBAT-RELATED INJURIES.
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(a) APPLICATION
TO MEMBERS
OF
THE COAST
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GUARD WHEN THE COAST GUARD IS NOT OPERATING
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AS A SERVICE IN THE DEPARTMENT OF THE NAVY.—The
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Combat-Injured Veterans Tax Fairness Act of 2016 (Pub-
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lic Law 114–292; 10 U.S.C. 1212 note) is amended—
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(1) in section 3(a), in the matter preceding
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paragraph (1), by inserting ‘‘(or the Secretary of
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Homeland Security, with respect to the Coast Guard
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when it is not operating as a service in the Depart-
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ment of the Navy)’’ after ‘‘the Secretary of De-
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fense’’; and
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(2) in section 4—
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(A) in the heading, by inserting ‘‘AND
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SECRETARY
OF
HOMELAND
SECURITY’’
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after ‘‘SECRETARY OF DEFENSE’’;
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(B) by inserting ‘‘or the Secretary of
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Homeland Security’’ after ‘‘The Secretary of
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Defense’’; and
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(C) by striking ‘‘made by the Secretary’’
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and inserting ‘‘made by that Secretary’’.
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•HR 3739 IH
(b) DEADLINES.—The Secretary of Homeland Secu-
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rity shall carry out the amendments made by subsection
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(a)—
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(1) in paragraph (1), not later than one year
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after the date of the enactment of this Act; and
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(2) in paragraph (2), on and after the date of
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the enactment of this Act.
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Æ
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