Sec. 406. 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— in subsection (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), in coordination with the Secretary of the Treasury, after the Secretary of Defense ; 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) ; and in paragraph (2), by amending subparagraph
(B)to read as follows: instructions for— filing amended tax returns to recover the amounts improperly withheld for tax purposes; and requesting standard refund amounts described in subsection (b). ; by redesignating subsection
(b)as subsection (c); and by inserting after subsection
(a)the following: The standard refund amounts described in this subsection are— $1,750 for tax years 1991 through 2005; $2,400 for tax years 2006 through 2010; and $3,200 for tax years 2011 through 2016. ; in section 4— in the section heading, by inserting after and the Secretary of the Department in which the Coast Guard is operating ; Secretary of Defense by inserting (and the Secretary of the Department in which the Coast Guard is operating when it is not operating as a service in the Department of the Navy), in coordination with the Secretary of the Treasury, after The Secretary of Defense ; and by striking made by the Secretary and inserting made by the Secretary of Defense (and the Secretary of the Department in which the Coast Guard is operating with respect to the Coast Guard) ; and in section 5— in subsection (a)— by inserting (and the Secretary of the Department in which the Coast Guard is operating, 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, in coordination with the Secretary of the Treasury, 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)(A), not later than 1 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 1 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. 406
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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