An act to amend the Internal Revenue Code of 1954 to exempt from Federal income taxes certain military and civilian employees of the United States dying as a result of injuries sustained overseas.
Public Law 98-259 · H.R. 4206 · 98th Congress · began in the House
Signed by Ronald Reagan (R) on Apr 10, 1984 · Taxation
Sponsor: Rep. Bill Archer (R-TX-7)
Cosponsors (168): Rep. Robert Lagomarsino, Rep. Michael Andrews,
Passage votes
- HouseVoice vote
- SenateVoice vote
Data notes
The final version of the law, as each chamber passed it. A chamber that passed it by voice vote or unanimous consent has no count. “Method not stated” means the record does not say how the chamber voted. Where the record has a member-by-member vote, the “Who voted for it” section shows who voted yea.
Summary
The Congressional Research Service’s plain-language summary of what the law does.
Amends the Internal Revenue Code to exempt from Federal income taxes members of the armed forces and U.S. civilian employees who die as a result of wounds or injuries incurred outside the United States in a terroristic or military action directed against the United States or any of its allies. Defines "military action" to exclude training exercises.
Committees
The committees the bill was sent to, and what each did with it.
Data notes
A committee links to its page only where it exists in the current Congress; older and renamed committees are named without a link.
Timeline
From introduction to signing, newest first: the committees, the floor and the president. 16 actions.
- Apr 10, 1984Became lawBecame law · Became Public Law No: 98-259.
- Became lawBecame law · Signed by President.
- Apr 9, 1984PresidentPresident · Presented to President.
- Apr 5, 1984FloorFloor · Passed Senate without amendment by Voice Vote.
- Mar 12, 1984CommitteeCommittee · Reported by Senate Finance Committee
- Mar 8, 1984CommitteeCommittee · Markup by Senate Finance Committee
- Feb 23, 1984CommitteeCommittee · Referred to Senate Finance Committee
- Feb 22, 1984FloorFloor · Passed House (Amended) by Voice Vote.
- FloorFloor · Called up by House by Unanimous Consent.
- CommitteeCommittee · Discharged from House Ways and Means Committee
- Nov 8, 1983CommitteeCommittee · Reported by Tax Subcommittee of the House Ways and Means Committee
- CommitteeCommittee · Markup by Tax Subcommittee of the House Ways and Means Committee
- Nov 3, 1983CommitteeCommittee · Hearings by Tax Subcommittee of the House Ways and Means Committee
- Nov 1, 1983CommitteeCommittee · Referred to Tax Subcommittee of the House Ways and Means Committee
- Oct 25, 1983CommitteeCommittee · Referred to House Ways and Means Committee
- IntroducedIntroduced · Introduced in the House
Data notes
Shows the introduction, each committee and subcommittee step the source dates (referral, hearings, markup, report, discharge), and the floor, conference, presidential and became-law steps. Calendar placements, messages between the chambers, amendments and committee report numbers are not shown for laws before the 108th Congress. Two entries the source lists twice are shown once.
Official record
The bill’s full text and every action, including introduction and committee steps, are on Congress.gov. Data through Oct 7, 2026.