国会纪录：2005年2月28日（参议院）Page S1796-S1810关于洛克菲勒先生引入账单和联合决议的陈述（为自己，Lott先生，罗伯茨先生，雪橇先生，贝尔先生，贝尔先生，MS先生。Mikulski，Corzine先生，Levin先生，Dewine先生，Wyden先生，邦德先生，赫格尔先生，哈格尔先生和哈格先生）：S. 469.一项修订内部收入守则的条例草案1986年，由智力界的某些雇员销售销售的总收入的总收入;向金融委员会。洛克菲勒先生。主席先生，今天我正在介绍立法向美国情报界的男女延伸重要的税收利益。我很高兴与智力委员会的两党传统保持在智力委员会，每个成员，共和民访和民主党人，被列为原始的共和国。两年前，在退伍军人日，布什总统签署了法律对我们的税收委员会的重要修改，以确保它不会惩罚在军队和美国外国服务的国家。不幸的是，该立法并没有延伸到情报人员，他在世界各地的军事和外交同事们携手合作，往往面临这些人遇到的同等税务问题。金博宝正规网址我今天推出的立法对资本获得税收排除规则进行了常识修改，以确保在销售家园时，情报人员不会支付比他们不为其国家所服务的税收更多的税。智力界的男女，与军队在伊拉克，阿富汗，韩国和许多其他地方部署部署。他们还在世界各地的美国大使馆服务。通常他们携带增加的负担，因为它们必须卧底。他们的家人和朋友不知道他们做了什么。他们每天都过着封面故事，晚上举办他们的关键情报。 They work for all fifteen of the agencies included in the intelligence community and they do a remarkable job. These people are dedicated to their mission and to this country. These patriotic individuals sacrifice a great deal on behalf of the rest of us. They uproot and relocate their families every few years. They often live in places most of us wouldn't even visit. And they rarely have the quality of life with access to modern luxuries that the rest of us take for granted. To then say that they are going to be penalized by our tax code is unacceptable. Since 1997, our tax code has allowed Americans to sell their homes without paying taxes on up to $250,000 of capital gains. Married couples can exclude $500,000 in capital gains from taxation. This provision is specifically intended only for principle residences, and therefore, sellers are required to have lived in the homes for at least 2 of the 5 years prior to sale. In 2003, Congress recognized that this residency requirement was often difficult for members of the armed forces and foreign service to satisfy. If they had been stationed away from home while serving their country, they were essentially punished with higher taxes on the sales of their homes. Congress addressed this injustice by allowing service personnel and foreign service officers who were stationed away from home to suspend the residency requirement for as many as ten years. This change allows, for example, a soldier who spent the last 7 years stationed in Germany to exclude from taxes the capital gains on the sale of his former home in the U.S., as long as he had lived in it for at least 2 of the 5 years prior to his service overseas. The change is effective on all sales after 1997, when the capital gains tax exclusion for home sales was provided to all Americans. Fairness demands that Congress apply the same rules to intelligence officers serving their country away from home. My legislation simply inserts intelligence officers into the list of those allowed to suspend the 5 year residency test period for up to 10 years while they are stationed away from home. I intend to work with my colleagues on the Intelligence Committee and the Finance Committee to ensure that this provision is enacted this year. ______

S 469是

第109大会

第一届会议

S. 469.

修改1986年的内部收入守则，以智力界的某些员工从销售主要住所的收入中的总收入。

在美国参议院

2005年2月28日

洛克菲勒先生（为自己，Lott先生，罗伯茨先生，雪橇女士Bayh先生，Chambliss先生，Corzine先生，Levin先生，Dewine先生，Wyden先生，邦德先生，Feinstein夫人，哈格尔先生和孵化先生）介绍了以下条例草案;这是两次读两次并提交财务委员会

法案

修改1986年的内部收入守则，以智力界的某些员工从销售主要住所的收入中的总收入。

第1节。由智力界的某些雇员出售销售销售的收益。

结尾