Sec. 2. FINDINGS

148 words·~1 min read·/statute-compilations/comps-16485/sec-2

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## SEC. 2 FINDINGS Congress makes the following findings: ####

(1)Approximately 10,000 to 11,000 individuals are retired from service in the Armed Forces for medical reasons each year. ####

(2)Some of such individuals are separated from service in the Armed Forces for combat-related injuries (as defined in section 104(b)(3) of the Internal Revenue Code of 1986). ####

(3)Congress has recognized the tremendous personal sacrifice of veterans with combat-related injuries by, among other things, specifically excluding from taxable income severance pay received for combat-related injuries. ####

(4)Since 1991, the Secretary of Defense has improperly withheld taxes from severance pay for wounded veterans, thus denying them their due compensation and a significant benefit intended by Congress. ####

(5)Many veterans owed redress are beyond the statutory period to file an amended tax return because they were not or are not aware that taxes were improperly withheld.