,i  #aad? ,,congress  #a/ ,session  ,h4 
,r4 #dbej  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,decemb] #ae1 #bjae   
,mr4 ,blum5au] introduc$ ! foll[+ bill2 
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to ext5d ! /atute 
( limitation = cr$it or refund =        
taxpay]s :o receive combat pay4  #a4    
,ext5d$ /atute ( limitation = cr$it or  
refund = taxpay]s :o receive combat pay 
7a7 ,9 g5]al ,section #feaa ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by      
r$esignat+ subsection 7i7 z subsection  
7j7 & by ins]t+ aft] subsection 7h7 !   
foll[+ new subsection3  7i7 ,special    
rule = excludable combat pay ,9 ! case (
 a claim = cr$it or refund :i* relates  
to an ov]paym5t ( tax impos$ by subtitle
 ,a = a taxable ye> 9 :i* ! taxpay]     
receiv$ comp5sation prop]ly excludible f
 gross income "u section #aab1 ?is      
section %all be appli$--  7#a7 by       
sub/itut+ #ae ye>s = #c ye>s ea* place x
 appe>s 9 subsections 7a7 & 7b77#b71    

7#b7 by sub/itut+ #ae ye>s = #b ye>s ea*
 place x appe>s 9 su* subsections1 &    
7#c7 by sub/itut+ #ae-ye> p]iod = #c-ye>
 p]iod ea* place x appe>s 9 subsection  
7b77#b74  4  7b7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to claims = cr$it or refund made on or  
aft] ! date ( ! enactm5t ( ?is ,act4