110 STAT. 828 PUBLIC LAW 104-117—MAR. 20, 1996 hazardous duty area" includes, during the period for which such entitlement is in effect, any area in which such services are performed. (c) EXCLUSION OF COMBAT PAY FROM WITHHOLDING LIMITED TO AMOUNT EXCLUDABLE FROM GROSS INCOME. — Paragraph (1) of 26 USC 340L section 3401(a) of the Internal Revenue Code of 1986 (defining wages) is amended by inserting before the semicolon the following: "to the extent remuneration for such service is excludable from gross income under such section". (d) INCREASE IN COMBAT PAY EXCLUSION FOR OFFICERS TO HIGHEST AMOUNT APPLICABLE TO ENLISTED PERSONNEL. — 26 USC 112. (1) IN GENERAL.—Subsection (b) of section 112 of such Code (relating to commissioned officers) is amended by striking "$500" and inserting "the maximum enlistod amount". (2) MAXIMUM ENLISTED AMOUNT.— Subsection (c) of section 112 of such Code (relating to definitions) is amended by adding at the end the following new paragraph: "(5) The term 'maximum enlisted amount' means, for any month, the sum of— "(A) the highest rate of basic pay payable for such month to any enlisted member of the Armed Forces of the United States at the highest pay grade applicable to enlisted members, and "(B) in the case of an officer entitled to special pay under section 310 of title 37, United States Code, for such month, the amount of such special pay payable to such officer for such month.". (e) EFFECTIVE DATE. — (1) IN GENERAL.— Except as provided in paragraph (2), the provisions of and amendments made by this section shall take effect on November 21, 1995. (2) WITHHOLDING. —Subsection (a)(5) and the amendment made by subsection (c) shall apply to remuneration paid after the date of the enactment of this Act. SEC. 2. EXTENSION OF INTERNAL REVENUE SERVICE USER FEES. 26 USC 7801 Subsection (c) of section 10511 of the Revenue Act of 1987 iiote. is amended by striking "October 1, 2000" and by inserting "October 1, 2003". Approved March 20, 1996. LEGISLATIVE HISTORY—H.R. 2778: HOUSE REPORTS: No. 104-465 (Comm. on Ways and Means). CONGRESSIONAL RECORD, Vol. 142 (1996): Mar. 5, considered and passed House. Mar. 6, considered and passed Senate. WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 32 (1996): Mar. 20, Presidential statement.
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