H.R. 2973

119th CONGRESS 1st Session

To amend the Combat-Injured Veterans Tax Fairness Act of 2016 to apply to members of the Coast Guard when the Coast Guard is not operating as a service in the Department of the Navy, and for other purposes.

IN THE HOUSE OF REPRESENTATIVES · April 21, 2025 · Sponsor: Mr. Davis of North Carolina

H.R. 2973
- SEC. 1. Short title
- SEC. 2. Restoration of amounts improperly withheld for tax purposes from severance payments to veterans of the Coast Guard with combat-related injuries

SEC. 1. Short title

This Act may be cited as the Coast Guard Combat-Injured Tax Fairness Act.

(a) Application to members of the Coast Guard when the Coast Guard is not operating as a service in the Department of the Navy
- The Combat-Injured Veterans Tax Fairness Act of 2016 (; note) is amended— Public Law 114–292; 10 U.S.C. 1212
  - in section 3(a)—
    - in the matter preceding paragraph (1), by inserting after ; and
    - in paragraph (1)(A)—
      - (i) in clause (i), by striking the Secretaryand inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable);
      - (ii) in clause (ii), by striking the Secretaryand inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable); and
      - (iii) in clause (iv), by striking the Secretaryand inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable);
  - in section 4—
    - in the section heading, by inserting after ;
    - by inserting after ; and
    - by striking made by the Secretaryand inserting made by the Secretary of Defense (or the Secretary of Homeland Security with respect to the Coast Guard); and
  - in section 5—
    - in subsection (a)—
      - (i) by inserting after ; and
      - (ii) by striking the Secretary toand inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable) to; and
    - in subsection (b)—
      - (i) in paragraph (2), by striking the Secretaryand inserting the Secretary of Defense (or the Secretary of Homeland Security or the Secretary of Transportation, with respect to the Coast Guard, as applicable); and
      - (ii) in paragraph (3), by striking the Secretaryand inserting the Secretary of Defense (or the Secretary of Homeland Security, with respect to the Coast Guard when it is not operating as a service in the Department of the Navy).
(b) Deadlines
- (1) Identification of amounts improperly withheld and reporting
  - The Secretary of Homeland Security and the Secretary of Transportation shall carry out the requirements under—
    - section 3(a) of the Combat-Injured Veterans Tax Fairness Act of 2016 (; note), as amended by subsection (a)(1), not later than one year after the date of the enactment of this Act; and Public Law 114–292; 10 U.S.C. 1212
    - section 5 of that Act, as amended by subsection (a)(3), not later than one year after the date of the enactment of this Act.
- (2) Ensuring amounts are not improperly withheld
  - The Secretary of Homeland Security shall carry out the requirements under section 4 of the Combat-Injured Veterans Tax Fairness Act of 2016 (; note), as amended by subsection (a)(2), beginning on the date of the enactment of this Act. Public Law 114–292; 10 U.S.C. 1212

Coast Guard Combat-Injured Tax Fairness Act · Introduced in House (2025-04-21) · Congress.wiki