Section 1 Short title
This Act may be cited as the “Coast Guard Combat-Injured Tax Fairness Act”.
Coast Guard Combat-Injured Tax Fairness Act
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, and for other purposes.
Sec. 2 Restoration of amounts improperly withheld for tax purposes from severance payments to veterans of the Coast Guard with combat-related injuries
Application to members of the Coast Guard when the Coast Guard is not operating as a service in the Department of the Navy— The Combat-Injured Veterans Tax Fairness Act of 2016 (Public Law 114–292; 10 U.S.C. 1212 note) is amended—
in section 3(a), in the matter preceding paragraph (1), by inserting “(or the Secretary of Homeland Security, with respect to the Coast Guard when it is not operating as a service in the Department of the Navy)” after “the Secretary of Defense”; and
in section 4—
in the section heading, by inserting “and Secretary of Homeland Security” after “Secretary of Defense”;
by inserting “or the Secretary of Homeland Security” after “The Secretary of Defense”; and
by striking “made by the Secretary” and inserting “made by that Secretary”.
Deadlines— The Secretary of Homeland Security shall carry out the requirements under—
section 3(a) of the Combat-Injured Veterans Tax Fairness Act of 2016 (Public Law 114–292; 10 U.S.C. 1212 note), as amended by subsection (a)(1), not later than one year after the date of the enactment of this Act; and
section 4 of that Act, as amended by subsection (a)(2), beginning on the date of the enactment of this Act.