,i  #aadth ,,congress  #b;d ,session    
,h4 ,r4 #fdde  ,,in ,,the ,,house ,,of  
,,representatives  ,december #f1        
#bjaf,mr4 ,o',rourke 7for himself1 ,mr4 
,young of ,alaska1 ,mr4 ,moulton1 and   
,mr4 ,jones7 introduced the following   
bill2 which was referred to the         
,committee on ,ways and ,means1 and in  
addition to the ,committee on ,veterans'
 ,affairs1 for a period to be           
subsequently determined by the ,speaker1
 in each case for consideration of such 
provisions as fall within the           
jurisdiction of the committee concerned 
,a ,,bill  ,to amend title #ch1 ,united 
,states ,code1 and the ,internal        
,revenue ,code of #aihf to establish1 in
 the event of any war1 a war tax to be  
collected and deposited in a trust fund 
for the payment of benefits and         
compensation to veterans of that war4   
#a4 ,short title ,this ,act may be cited
 as the ,veterans ,health ,care ,trust  
,fund ,act4  #b4 ,sense of ,congress ,it
 is the sense of ,congress that--  7#a7 

war is inherently unpredictable1 and the
 true cost of health care related to    
conflicts is often not fully understood 
until several decades later2  7#b7 an   
independent estimate from ,harvard      
,university found that over the next    
#dj-ej years1 the costs related to      
health care and disability compensation 
for the wars in ,iraq and ,afghanistan  
will exceed #igj billion2  7#c7 this is 
evidenced by the growing treatment costs
 for conditions related to ,agent       
,orange exposure in ,vietnam ,veterans1 
,gulf ,war ,syndrome in ,gulf ,war      
,veterans1 and conditions related to    
burn pit exposure in ,iraq and          
,afghanistan ,veterans2 and  7#d7 taking
 steps to address these costs now       
ensures that ,congress fully accounts   
for these costs when considering the use
 of military force and that our ,nation 
is better postured to address the       
long-term and unforeseen health care    
needs of its veterans4  #c4 ,war trust  
funds  7a7 ,in general ,chapter #a of   

title #ch1 ,united ,states ,code1 is    
amended by adding at the end the        
following new section3  #aai4 ,war trust
 funds  7a7 ,establishment ,upon the    
commencement of any war1 the ,secretary 
shall establish in the ,general ,fund of
 the ,treasury a trust fund to be named 
for that war4 ,amounts collected        
pursuant to section #ei;,a of the       
,internal ,revenue ,code of #aihf by    
reason of the occurrence of that war    
shall be deposited into the fund4  7b7  
,use of funds ,amounts available in a   
trust fund established under subsection 
7a7 for a war may be used by the        
,secretary to provide for the following 
for veterans who serve on active duty in
 the ,armed ,forces during that war3    
7#a7 ,hospital care and medical         
services4  7#b7 ,payments of disability 
compensation under the laws administered
 by the ,secretary4  7#c7 ,other        
programs and benefits under the laws    
administered by the ,secretary that the 
,secretary determines are directly      

related to the health care of such      
veterans4  7c7 ,concurrent wars ,if more
 than one war occurs concurrently1 the  
,secretary shall establish a separate   
trust fund under subsection 7a7 for each
 such war4  7d7 ,reports  7#a7 ,not     
later than #cj days after the ,secretary
 first makes a withdrawal from a trust  
fund established under this section1 and
 every #cj days thereafter until the    
,secretary makes the final withdrawal   
from the fund1 the ,secretary shall     
submit to the ,committees on ,veterans' 
,affairs of the ,senate and ,house of   
,representatives1 the ,committee on     
,finance of the ,senate1 and the        
,committee on ,ways and ,means of the   
,house of ,representatives a report     
describing the intended use of the      
amounts withdrawn from the fund during  
the period covered by the report4  7#b7 
,for any fiscal year during which the   
,secretary makes a withdrawal from a    
fund established under this section1 the
 ,comptroller ,general of the ,united   

,states shall conduct an audit of the   
consolidated financial statements       
relating to the fund1 as prepared by the
 ,department of the ,treasury4 ,not     
later than #cj days after the last day  
of such a fiscal year1 the ,comptroller 
,general shall submit to the ,committees
 on ,veterans' ,affairs of the ,senate  
and ,house of ,representatives1 the     
,committee on ,finance of the ,senate1  
and the ,committee on ,ways and ,means  
of the ,house of ,representatives a     
report containing the results of the    
audit4  7e7 ,war defined ,in this       
section1 the term war means any use of  
the ,armed ,forces pursuant to any of   
the following3 7#a7 ,a war conducted    
pursuant to a declaration of war by     
,congress4  7#b7 ,the ,war ,powers      
,resolution 7,public ,law #ic-adh2 #ej  
,u4,s4,c4 #aeda et seq474  7#c7 ,the    
,authorization for ,use of ,military    
,force 7,public ,law #ajg-dj2 #ej       
,u4,s4,c4 #aeda note74  7#d7 ,any other 
authorization for use of military force 

enacted on or after the date of the     
enactment of this ,act4  4  7b7         
,clerical amendment ,the table of       
sections at the beginning of such       
chapter is amended by adding at the end 
the following new item3  #aai4 ,war     
trust funds4  4  #d4 ,war tax  7a7 ,in  
general ,subchapter ,a of chapter #a of 
the ,internal ,revenue ,code of #aihf is
 amended by inserting after part ,,vi   
the following new part3  ,,vii ,war tax 
,sec4 #ei;,a4 ,war tax4  #ei;,a4 ,war   
tax  7a7 ,in general ,in the case of a  
covered individual1 there is hereby     
imposed 7in addition to any other tax   
imposed by this subtitle7 with respect  
to each war occurring at any time during
 the taxable year a tax determined under
 the following table3 ,if adjusted gross
 income of the taxpayer is3,the tax     
is3,less than #cj1jjjbe;,at least       
#cj1jjj but less than #dj1jjjeg;,at     
least #dj1jjj but less than             
#ej1jjjih;,at least #ej1jjj but less    
than #ge1jjjafd;,at least #ge1jjj but   

less than #ajj1jjjbgj;,at least #ajj1jjj
 but less than #bjj1jjjdhe;,at least    
#bjj1jjja1jjj4  7b7 ,definitions and    
special rules ,for purposes of this     
section-- 7#a7 ,war ,the term war means 
any use of the ,armed ,forces pursuant  
to any of the following3  7,a7 ,a war   
conducted pursuant to a declaration of  
war by ,congress4  7,b7 ,the ,war       
,powers ,resolution 7,public ,law       
#ic-adh2 #ej ,u4,s4,c4 #aeda et seq474  
7,c7 ,the ,authorization for ,use of    
,military ,force 7,public ,law #ajg-dj2 
#ej ,u4,s4,c4 #aeda note74  7,d7 ,any   
other authorization for use of military 
force enacted on or after the date of   
the enactment of this ,act4  7#b7       
,covered individual ,the term covered   
individual means any individual who has 
not served on active duty in the ,armed 
,forces of the ,united ,states4  7#c7   
,enumeration of wars ,the ,secretary    
shall in forms and guidance enumerate   
each war with respect to which a tax is 
imposed by subsection 7a7 for any       

taxable year4  7c7 ,not treated as tax  
imposed by this chapter for certain     
purposes ,the tax imposed under this    
section shall not be treated as tax     
imposed by this chapter for purposes of 
determining the amount of any credit    
under this chapter or for purposes of   
section #ee4  4  7b7 ,section #ae not   
,to apply ,the amendment made by        
subsection 7a7 shall not be treated as a
 change in a rate of tax for purposes of
 section #ae of the ,internal ,revenue  
,code of #aihf4  7c7 ,clerical amendment
 ,the table of parts for subchapter ,a  
of chapter #a of such ,code is amended  
by inserting after the item relating to 
part ,,vi the following new item3  ,part
 ,,vii--,war tax  4  7d7 ,effective date
 ,the amendments made by this section   
shall apply to taxable years beginning  
after ,december #ca1 #bjaf4