Text: SF02035 Text: SF02037 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 427.3, subsection 2, Code 1995, is
1 2 amended to read as follows:
1 3 2. The property, not to exceed one thousand eight hundred
1 4 fifty-two dollars in taxable value of an honorably separated,
1 5 retired, furloughed to a reserve, placed on inactive status,
1 6 or discharged soldier, sailor, marine, or nurse of the second
1 7 World War from December 7, 1941, to December 31, 1946, army of
1 8 occupation in Germany from November 12, 1918, to July 11,
1 9 1923, American expeditionary forces in Siberia from November
1 10 12, 1918, to April 30, 1920, second Nicaraguan campaign with
1 11 the navy or marines in Nicaragua or on combatant ships 1926-
1 12 1933, second Haitian suppression of insurrections 1919-1920,
1 13 navy and marine operations in China 1937-1939 and Yangtze
1 14 service with navy and marines in Shanghai or in the Yangtze
1 15 Valley 1926-1927 and 1930-1932 or of the Korean Conflict at
1 16 any time between June 25, 1950, and January 31, 1955, both
1 17 dates inclusive, or those who served on active duty during the
1 18 Vietnam Conflict beginning December 22, 1961, and ending May
1 19 7, 1975, both dates inclusive, or those who served on active
1 20 duty in Lebanon, or on combatant ships during that conflict,
1 21 from August 24, 1982, through July 31, 1984, both dates
1 22 inclusive, or those who served on active duty in Grenada, or
1 23 on combatant ships during that conflict, from August 24, 1982,
1 24 through July 31, 1984, both dates inclusive, or those who
1 25 served on active duty in Panama, or on combatant ships during
1 26 that conflict, from December 20, 1989, through January 31,
1 27 1990, both dates inclusive, or those who served on active duty
1 28 during the Persian Gulf Conflict at any time between August 2,
1 29 1990, and the date the president or the Congress of the United
1 30 States declares a permanent cessation of hostilities, both
1 31 dates inclusive. However, if Congress enacts a date different
1 32 from August 2, 1990, as the beginning of the Persian Gulf
1 33 Conflict for purposes of determining whether a veteran is
1 34 entitled to receive military benefits as a veteran of the
1 35 Persian Gulf Conflict, that date shall be substituted for
2 1 August 2, 1990. For the purposes of this section, "active
2 2 duty" means full-time duty in the armed forces of the United
2 3 States, excluding active duty for training purposes only and
2 4 excluding any period a person was assigned by the armed forces
2 5 to a civilian institution for a course of education or
2 6 training which was substantially the same as established
2 7 courses offered to civilians, or as a cadet or midshipman,
2 8 however enrolled, at one of the service academies.
2 9 Sec. 2. APPLICABILITY DATE. This Act applies to claims
2 10 for exemption filed for taxes due and payable on or after July
2 11 1, 1996.
2 12 EXPLANATION
2 13 This bill expands the military service property tax
2 14 exemption by allowing persons to file a claim for exemption
2 15 for active duty service in Lebanon or Grenada, or on combatant
2 16 ships during those conflicts, from August 24, 1982, through
2 17 July 31, 1984, and in Panama, or on combatant ships during
2 18 that conflict, from December 20, 1989, through January 31,
2 19 1990.
2 20 The bill applies to taxes due and payable on or after July
2 21 1, 1996.
2 22 LSB 3111SS 76
2 23 sc/sc/14
Text: SF02035 Text: SF02037 Text: SF02000 - SF02099 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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