US Federal 2025-2026 Regular Session

US Federal Senate Bill SB878

Introduced
 
Introduced
3/6/25  

Caption

Coast Guard Combat-Injured Tax Fairness Act

Summary

SB 878, the Coast Guard Combat-Injured Tax Fairness Act, would extend the Combat-Injured Veterans Tax Fairness Act of 2016 to cover Coast Guard members whose combat-related severance payments were improperly reduced for tax purposes. The bill is aimed at ensuring that Coast Guard service members with combat injuries are treated the same as similarly situated veterans from other services when it comes to restoring amounts that were wrongly withheld from severance pay. The bill makes a series of technical amendments to the 2016 law so that the relevant duties and authorities apply not only to the Secretary of Defense, but also to the Secretary of Homeland Security and, where historically relevant, the Secretary of Transportation for Coast Guard personnel. It also sets deadlines requiring Homeland Security and Transportation to identify improperly withheld amounts and complete reporting within one year of enactment, while requiring Homeland Security to begin ensuring amounts are not improperly withheld immediately upon enactment.

Impact

If enacted, the bill would amend federal law governing tax fairness for combat-injured veterans by explicitly adding the Coast Guard to the existing restoration and notification framework. It would impose administrative responsibilities on the Department of Homeland Security and, for historical Coast Guard periods under Transportation, on the Department of Transportation, and would affect Coast Guard members who received severance payments for combat-related injuries that were taxed incorrectly.

Sentiment

The available context suggests the bill is broadly favorable and noncontroversial. It was introduced by Senator Cassidy with Senator Warnock as a cosponsor, indicating bipartisan support, and there is no recorded committee debate or vote history in the provided materials. The measure appears to be framed as a corrective fairness bill for a specific group of service members rather than a broader policy change.

Contention

No explicit opposition or substantive controversy appears in the provided record. The only potentially sensitive issue is the administrative and retroactive burden of identifying improperly withheld amounts and processing corrections across agencies, including the Department of Homeland Security and the Department of Transportation. Otherwise, the bill’s purpose is narrowly targeted and framed as equal treatment for Coast Guard members with combat-related injuries.

Companion Bills

US HB2973

Same As Coast Guard Combat-Injured Tax Fairness Act

Previously Filed As

US HB2973

Coast Guard Combat-Injured Tax Fairness Act

US HJM4012

Supporting combat-injured veterans.

US A09664

Relates to creating a distinctive plate for combat veterans having served in the navy, marine corps, air force or coast guard.

US HB4275

Coast Guard Authorization Act of 2025

US SB2652

Pacific Ready Coast Guard Act

US SB524

Coast Guard Authorization Act of 2025

US SB1190

Coast Guard Improvement Act of 2025

US SB802

Pay Our Coast Guard Act

US SB4533

Coast Guard Personnel Equipment Act

US HB1403

Veterans with Combat Injuries Day; designate February 13 as.

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US SB1190

Coast Guard Improvement Act of 2025

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CA AJR26

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US SB150

Combating Cartels on Social Media Act of 2025

US HB2973

Coast Guard Combat-Injured Tax Fairness Act

US HB488

Combating Cartels on Social Media Act of 2025

US SB436

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MI HR0241

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