117 STAT. 1338
Applicability. 26 USC 132 note.
PUBLIC LAW 108–121—NOV. 11, 2003
to the extent that the sum of all of such payments related to such property exceeds the maximum amount described in clause (1) of subsection (c) of such section (as in effect on such date).’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to payments made after the date of the enactment of this Act. SEC. 104. EXPANSION OF COMBAT ZONE FILING RULES TO CONTINGENCY OPERATIONS.
(a) IN GENERAL.—Section 7508(a) (relating to time for performing certain acts postponed by reason of service in combat zone) is amended— (1) by inserting ‘‘, or when deployed outside the United States away from the individual’s permanent duty station while participating in an operation designated by the Secretary of Defense as a contingency operation (as defined in section 101(a)(13) of title 10, United States Code) or which became such a contingency operation by operation of law’’ after ‘‘section 112’’, (2) by inserting in the first sentence ‘‘or at any time during the period of such contingency operation’’ after ‘‘for purposes of such section’’, (3) by inserting ‘‘or operation’’ after ‘‘such an area’’, and (4) by inserting ‘‘or operation’’ after ‘‘such area’’. (b) CONFORMING AMENDMENTS.— (1) Section 7508(d) is amended by inserting ‘‘or contingency operation’’ after ‘‘area’’. (2) The heading for section 7508 is amended by inserting ‘‘OR CONTINGENCY OPERATION’’ after ‘‘COMBAT ZONE’’. (3) The item relating to section 7508 in the table of sections for chapter 77 is amended by inserting ‘‘or contingency operation’’ after ‘‘combat zone’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to any period for performing an act which has not expired before the date of the enactment of this Act.
26 USC 7508.
Applicability. 26 USC 7508 note.
SEC. 105. MODIFICATION OF MEMBERSHIP REQUIREMENT FOR EXEMPTION FROM TAX FOR CERTAIN VETERANS’ ORGANIZATIONS.
Applicability. 26 USC 501 note.
(a) IN GENERAL.—Subparagraph (B) of section 501(c)(19) (relating to list of exempt organizations) is amended by striking ‘‘or widowers’’ and inserting ‘‘, widowers, ancestors, or lineal descendants’’. (b) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. SEC.
106.
CLARIFICATION OF THE TREATMENT OF DEPENDENT CARE ASSISTANCE PROGRAMS.
CERTAIN
(a) IN GENERAL.—Section 134(b) (defining qualified military benefit) is amended by adding at the end the following new paragraph: ‘‘(4) CLARIFICATION OF CERTAIN BENEFITS.—For purposes of paragraph (1), such term includes any dependent care assistance program (as in effect on the date of the enactment of this paragraph) for any individual described in paragraph (1)(A).’’.
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