,i #aaeth ,,congress #ast ,session ,h4 ,r4 #bach ,,in ,,the ,,house ,,of ,,representatives ,april #be1 #bjag,mr4 ,mc,caul introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to provide that members of the ,armed ,forces performing services in the ,sinai ,peninsula of ,egypt shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone4 #a4 ,short title ,this ,act may be cited as the ,sinai ,service ,recognition ,act4 #b4 ,treatment of certain individuals performing services in the ,sinai ,peninsula of ,egypt 7a7 ,in general ,for purposes of the following provisions of the ,internal ,revenue ,code of #aihf1 a qualified hazardous duty area shall be treated in the same manner as if it were a combat zone 7as determined under section #aab of such ,code73 7#a7 ,section #b7;a77#c7 7relating to special rule where deceased spouse was in missing status74 7#b7 ,section #aab 7relating to the exclusion of certain combat pay of members of the ,armed ,forces74 7#c7 ,section #fib 7relating to income taxes of members of ,armed ,forces on death74 7#d7 ,section #bbja 7relating to members of the ,armed ,forces dying in combat zone or by reason of combat-zone-incurred wounds1 etc474 7#e7 ,section #cdja7;a77#a7 7defining wages relating to combat pay for members of the ,armed ,forces74 7#f7 ,section #dbec7;d7 7relating to the taxation of phone service originating from a combat zone from members of the ,armed ,forces74 7#g7 ,section #fjac7;f77#a7 7relating to joint return where individual is in missing status74 7#h7 ,section #gejh 7relating to time for performing certain acts postponed by reason of service in combat zone74 7b7 ,qualified hazardous duty area ,for purposes of this section1 the term qualified hazardous duty area means the ,sinai ,peninsula of ,egypt1 if as of the date of the enactment of this section any member of the ,armed ,forces of the ,united ,states is entitled to special pay under section #caj of title #cg1 ,united ,states ,code 7relating to special pay2 duty subject to hostile fire or imminent danger71 for services performed in such location4 ,such term includes such location only during the period such entitlement is in effect4 7c7 ,effective date 7#a7 ,in general ,except as provided in paragraph 7#b71 the provisions of this section shall take effect on ,june #i1 #bjae4 7#b7 ,withholding ,subsection 7a77#e7 shall apply to remuneration paid after the date of the enactment of this ,act4