,i  #aad? ,,congress  #b;d ,session  ,h4
 ,r4 #fdde  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #f1 #bjaf,mr4
 ,o',r\rke 7= himself1 ,mr4 ,"y (       
,alaska1 ,mr4 ,m\lton1 & ,mr4 ,jones7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means1 & 9    
addition to ! ,committee on ,vet]ans'   
,affairs1 = a p]iod to be subsequ5tly   
det]m9$ by ! ,speak]1 9 ea* case =      
consid]ation ( su* provisions z fall )9 
! jurisdiction ( ! committee conc]n$  ,a
 ,,bill  ,to am5d title #ch1 ,unit$     
,/ates ,code1 & ! ,int]nal ,rev5ue ,code
 ( #aihf to e/abli%1 9 ! ev5t ( any w>1 
a w> tax to be collect$ & deposit$ 9 a  
tru/ fund = ! paym5t ( b5efits &        
comp5sation to vet]ans ( t w>4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,vet]ans ,heal? ,c>e ,tru/ ,fund ,act4  
#b4 ,s5se ( ,congress ,x is ! s5se (    
,congress t--  7#a7 w> is inh]5tly      
unpr$ictable1 & ! true co/ ( heal? c>e  
relat$ to conflicts is (t5 n fully      
und]/ood until sev]al decades lat]2     

7#b7 an indep5d5t e/imate f ,h>v>d      
,univ]sity f\nd t ov] ! next #dj-ej     
ye>s1 ! co/s relat$ to heal? c>e &      
disability comp5sation = ! w>s 9 ,iraq &
 ,afghani/an w exce$ #igj billion2  7#c7
 ?is is evid5c$ by ! gr[+ treatm5t co/s 
= conditions relat$ to ,ag5t ,orange    
exposure 9 ,vietnam ,vet]ans1 ,gulf ,w> 
,syndrome 9 ,gulf ,w> ,vet]ans1 &       
conditions relat$ to burn pit exposure 9
 ,iraq & ,afghani/an ,vet]ans2 &  7#d7  
tak+ /eps to address ^! co/s n[ ensures 
t ,congress fully acc\nts = ^! co/s :5  
consid]+ ! use ( milit>y =ce & t our    
,nation is bett] po/ur$ to address !    
long-t]m & un=ese5 heal? c>e ne$s ( its 
vet]ans4  #c4 ,w> tru/ funds  7a7 ,9    
g5]al ,*apt] #a ( title #ch1 ,unit$     
,/ates ,code1 is am5d$ by add+ at ! end 
! foll[+ new section3  #aai4 ,w> tru/   
funds  7a7 ,e/abli%m5t ,^u ! comm5cem5t 
( any w>1 ! ,secret>y %all e/abli% 9 !  
,g5]al ,fund ( ! ,treasury a tru/ fund  
to be nam$ = t w>4 ,am\nts collect$     
pursuant to section #ei;,a ( ! ,int]nal 

,rev5ue ,code ( #aihf by reason ( !     
occurr5ce ( t w> %all be deposit$ into !
 fund4  7b7 ,use ( funds ,am\nts        
available 9 a tru/ fund e/abli%$ "u     
subsection 7a7 = a w> may be us$ by !   
,secret>y to provide = ! foll[+ =       
vet]ans :o s]ve on active duty 9 ! ,arm$
 ,=ces dur+ t w>3  7#a7 ,hospital c>e & 
m$ical s]vices4  7#b7 ,paym5ts (        
disability comp5sation "u ! laws        
adm9i/]$ by ! ,secret>y4  7#c7 ,o!r     
programs & b5efits "u ! laws adm9i/]$ by
 ! ,secret>y t ! ,secret>y det]m9es are 
directly relat$ to ! heal? c>e ( su*    
vet]ans4  7c7 ,concurr5t w>s ,if m ?an  
"o w> occurs concurr5tly1 ! ,secret>y   
%all e/abli% a sep>ate tru/ fund "u     
subsection 7a7 = ea* su* w>4  7d7       
,reports  7#a7 ,n lat] ?an #cj days aft]
 ! ,secret>y fir/ makes a )drawal f a   
tru/ fund e/abli%$ "u ?is section1 & e  
#cj days !reaft] until ! ,secret>y makes
 ! f9al )drawal f ! fund1 ! ,secret>y   
%all submit to ! ,committees on         
,vet]ans' ,affairs ( ! ,s5ate & ,h\se ( 

,repres5tatives1 ! ,committee on ,f9ance
 ( ! ,s5ate1 & ! ,committee on ,ways &  
,means ( ! ,h\se ( ,repres5tatives a    
report describ+ ! int5d$ use ( ! am\nts 
)drawn f ! fund dur+ ! p]iod cov]$ by ! 
report4  7#b7 ,= any fiscal ye> dur+ :i*
 ! ,secret>y makes a )drawal f a fund   
e/abli%$ "u ?is section1 ! ,comptroll]  
,g5]al ( ! ,unit$ ,/ates %all conduct an
 audit ( ! consolidat$ f9ancial /atem5ts
 relat+ to ! fund1 z prep>$ by !        
,dep>tm5t ( ! ,treasury4 ,n lat] ?an #cj
 days aft] ! la/ day ( su* a fiscal ye>1
 ! ,comptroll] ,g5]al %all submit to !  
,committees on ,vet]ans' ,affairs ( !   
,s5ate & ,h\se ( ,repres5tatives1 !     
,committee on ,f9ance ( ! ,s5ate1 & !   
,committee on ,ways & ,means ( ! ,h\se (
 ,repres5tatives a report conta9+ !     
results ( ! audit4  7e7 ,w> def9$ ,9 ?is
 section1 ! t]m w> means any use ( !    
,arm$ ,=ces pursuant to any ( ! foll[+3 
7#a7 ,a w> conduct$ pursuant to a       
decl>ation ( w> by ,congress4  7#b7 ,!  
,w> ,p[]s ,resolution 7,public ,law     

#ic-adh2 #ej ,u4,s4,c4 #aeda et seq474  
7#c7 ,! ,au?orization = ,use ( ,milit>y 
,=ce 7,public ,law #ajg-dj2 #ej         
,u4,s4,c4 #aeda note74  7#d7 ,any o!r   
au?orization = use ( milit>y =ce enact$ 
on or aft] ! date ( ! enactm5t ( ?is    
,act4  4  7b7 ,cl]ical am5dm5t ,! table 
( sections at ! beg9n+ ( su* *apt] is   
am5d$ by add+ at ! end ! foll[+ new     
item3  #aai4 ,w> tru/ funds4  4  #d4 ,w>
 tax  7a7 ,9 g5]al ,sub*apt] ,a ( *apt] 
#a ( ! ,int]nal ,rev5ue ,code ( #aihf is
 am5d$ by ins]t+ aft] "p ,,vi ! foll[+  
new "p3  ,,vii ,w> tax  ,sec4 #ei;,a4   
,w> tax4  #ei;,a4 ,w> tax  7a7 ,9 g5]al 
,9 ! case ( a cov]$ individual1 !re is  
h]eby impos$ 79 addition to any o!r tax 
impos$ by ?is subtitle7 ) respect to ea*
 w> occurr+ at any "t dur+ ! taxable ye>
 a tax det]m9$ "u ! foll[+ table3 ,if   
adju/$ gross income ( ! taxpay] is3,!   
tax is3,less ?an #cj1jjjbe;,at lea/     
#cj1jjj b less ?an #dj1jjjeg;,at lea/   
#dj1jjj b less ?an #ej1jjjih;,at lea/   
#ej1jjj b less ?an #ge1jjjafd;,at lea/  

#ge1jjj b less ?an #ajj1jjjbgj;,at lea/ 
#ajj1jjj b less ?an #bjj1jjjdhe;,at lea/
 #bjj1jjja1jjj4  7b7 ,def9itions &      
special rules ,= purposes ( ?is         
section-- 7#a7 ,w> ,! t]m w> means any  
use ( ! ,arm$ ,=ces pursuant to any ( ! 
foll[+3  7,a7 ,a w> conduct$ pursuant to
 a decl>ation ( w> by ,congress4  7,b7  
,! ,w> ,p[]s ,resolution 7,public ,law  
#ic-adh2 #ej ,u4,s4,c4 #aeda et seq474  
7,c7 ,! ,au?orization = ,use ( ,milit>y 
,=ce 7,public ,law #ajg-dj2 #ej         
,u4,s4,c4 #aeda note74  7,d7 ,any o!r   
au?orization = use ( milit>y =ce enact$ 
on or aft] ! date ( ! enactm5t ( ?is    
,act4  7#b7 ,cov]$ individual ,! t]m    
cov]$ individual means any individual :o
 has n s]v$ on active duty 9 ! ,arm$    
,=ces ( ! ,unit$ ,/ates4  7#c7          
,enum]ation ( w>s ,! ,secret>y %all 9   
=ms & guidance enum]ate ea* w> ) respect
 to :i* a tax is impos$ by subsection   
7a7 = any taxable ye>4  7c7 ,n treat$ z 
tax impos$ by ?is *apt] = c]ta9 purposes
 ,! tax impos$ "u ?is section %all n be 

treat$ z tax impos$ by ?is *apt] =      
purposes ( det]m9+ ! am\nt ( any cr$it  
"u ?is *apt] or = purposes ( section    
#ee4  4  7b7 ,section #ae n ,to apply ,!
 am5dm5t made by subsection 7a7 %all n  
be treat$ z a *ange 9 a rate ( tax =    
purposes ( section #ae ( ! ,int]nal     
,rev5ue ,code ( #aihf4  7c7 ,cl]ical    
am5dm5t ,! table ( p>ts = sub*apt] ,a ( 
*apt] #a ( su* ,code is am5d$ by ins]t+ 
aft] ! item relat+ to "p ,,vi ! foll[+  
new item3  ,"p ,,vii--,w> tax  4  7d7   
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjaf4