Coast Guard Combat-Injured Tax Fairness Act
This bill extends the provisions of the Combat-Injured Veterans Tax Fairness Act of 2016 to the Department of Homeland Security, with respect to the U.S. Coast Guard when it is not operating in the Department of the Navy. That act directed the Department of Defense to identify (1) certain disability severance payments paid after January 17, 1991, to veterans with combat-related injuries, from which it withheld amounts for tax purposes; and (2) the individuals to whom such severance payments were made.
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.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 2. RESTORATION OF AMOUNTS IMPROPERLY WITHHELD FOR TAX PURPOSES 
              FROM SEVERANCE PAYMENTS TO VETERANS OF THE COAST GUARD 
              WITH COMBAT-RELATED INJURIES.

    (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 (Public Law 114-292; 
10 U.S.C. 1212 note) is amended--
            (1) in section 3(a), in the matter preceding paragraph (1), 
        by inserting ``(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)'' after ``the Secretary 
        of Defense''; and
            (2) in section 4--
                    (A) in the heading, by inserting ``and secretary of 
                homeland security'' after ``secretary of defense'';
                    (B) by inserting ``or the Secretary of Homeland 
                Security'' after ``The Secretary of Defense''; and
                    (C) by striking ``made by the Secretary'' and 
                inserting ``made by that Secretary''.
    (b) Deadlines.--The Secretary of Homeland Security shall carry out 
the amendments made by subsection (a)--
            (1) in paragraph (1), not later than one year after the 
        date of the enactment of this Act; and
            (2) in paragraph (2), on and after the date of the 
        enactment of this Act.
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Coast Guard Combat-Injured Tax Fairness Act
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.
Coast Guard Combat-Injured Tax Fairness Act
Rep. Vela, Filemon