Sec. 2. Restoration of amounts improperly withheld for tax purposes from severance payments to veterans of the Coast Guard with combat-related injuries
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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 after and Secretary of Homeland Security ; 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 .
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.
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Sec. 2
Restoration of amounts improperly withheld for tax purposes from severance payments to veterans of the Coast Guard with combat-related injuries
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