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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/bill/117/s/3445/is/section-2A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 (and 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, and the Secretary of Transportation, with respect to the Coast Guard during the period in which it was operating as a service in the Department of Transportation) after the Secretary of Defense ; and in paragraph (1)(A)— in clause (i), by striking the Secretary and inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) ; in clause (ii), by striking the Secretary and inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) ; and in clause (iv), striking the Secretary and inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) ; in section 4— in the section heading, by inserting after and Secretary of Homeland Security ;
Secretary of Defense by inserting (and 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 by striking made by the Secretary and inserting made by the Secretary of Defense (or the Secretary of Homeland Security with respect to the Coast Guard) ; and in section 5— in subsection (a)— by inserting (and 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, and the Secretary of Transportation, with respect to the Coast Guard during the period in which it was operating as a service in the Department of Transportation) after the Secretary of Defense ; and by striking the Secretary to and inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) to ; and in subsection (b)— in paragraph (2), by striking the Secretary and inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) ; and in paragraph (3), by striking the Secretary and inserting the Secretary of Defense (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) .
The Secretary of Homeland Security and the Secretary of Transportation 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 5 of that Act, as amended by subsection (a)(3), not later than one year after the date of the enactment of this Act. The Secretary of Homeland Security shall carry out the requirements under section 4 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)(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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