PUBLIC LAW 108–121—NOV. 11, 2003
117 STAT. 1335
Public Law 108–121 108th Congress An Act To amend title 10, United States Code, and the Internal Revenue Code of 1986 to increase the death gratuity payable with respect to deceased members of the Armed Forces and to exclude such gratuity from gross income, to provide additional tax relief for members of the Armed Forces and their families, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE, ETC.
(a) SHORT TITLE.—This Act may be cited as the ‘‘Military Family Tax Relief Act of 2003’’. (b) AMENDMENT OF 1986 CODE.—Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (c) TABLE OF CONTENTS.—The table of contents for this Act is as follows:
Nov. 11, 2003 [H.R. 3365]
Military Family Tax Relief Act of 2003. 26 USC 1 note.
Sec. 1. Short title, etc. TITLE I—IMPROVING TAX EQUITY FOR MILITARY PERSONNEL Sec. 101. Exclusion of gain from sale of a principal residence by a member of the uniformed services or the Foreign Service. Sec. 102. Treatment of death gratuities payable with respect to deceased members of the Armed Forces. Sec. 103. Exclusion for amounts received under Department of Defense homeowners assistance program. Sec. 104. Expansion of combat zone filing rules to contingency operations. Sec. 105. Modification of membership requirement for exemption from tax for certain veterans’ organizations. Sec. 106. Clarification of the treatment of certain dependent care assistance programs. Sec. 107. Clarification relating to exception from additional tax on certain distributions from qualified tuition programs, etc., on account of attendance at military academy. Sec. 108. Suspension of tax-exempt status of terrorist organizations. Sec. 109. Above-the-line deduction for overnight travel expenses of National Guard and Reserve members. Sec. 110. Tax relief and assistance for families of Space Shuttle Columbia heroes. TITLE II—REVENUE PROVISION Sec. 201. Extension of customs user fees.
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