[20041117]RS21976_第108届国会颁布的军人税收优惠.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS21976November 17, 2004Tax Benefits Enacted in the 108th Congressfor Military PersonnelPamela J. JacksonAnalyst in Public Sector EconomicsGovernment and Finance DivisionSummaryMany bills proposed tax relief for the armed forces in the 108th Congress. Twobills were enacted: the Military Families Tax Relief Act of 2003 (H.R. 3365), thatbecame public law (P.L. 108-121) on November 11, 2003, and the Working FamiliesTax Relief Act of 2004 (H.R. 1308), that became public law (P.L. 108-311) on October4, 2004. The Military Families Tax Relief Act (MFTRA) contains several provisions that:1) increase the death gratuity payment and make it fully tax-exempt; 2) providemembers of the military with extended time to defer capital gains resulting from the saleof their principal residences; 3) exempt from income benefits received from theDepartment of Defense Homeowners Assistance Program; 4) expand combat zone filingrules to include military personnel involved in contingency operations; 5) extend thecriteria defining membership in veterans organizations; 6) create an above-the-lined