To provide that members of the Armed Forces performing services for the peacekeeping effort in the Republic of Bosnia and Herzegovina shall be entitled to certain tax benefits in the same manner as if such services were performed in a combat zone.

Includes service performed by U.S. military personnel in Bosnia and Herzegovina, Croatia, or Macedonia as service performed in a "qualified hazardous duty area" for which such personnel will be entitled to the following tax benefits provided to military personnel performing service in an area designated by the President as a combat zone, for such period as a member of the armed forces is entitled to special pay for duty subject to hostile fire or imminent danger in such country: (1) the special rule for determining surviving spouse status where the deceased spouse was in missing status as a result of service in a combat zone; (2) the exclusions from income for combat pay; (3) forgiveness of income taxes of members of the armed forces dying in the combat zone or by reason of combat-zone incurred wounds; (4) the reduction in estate taxes for members of the armed forces dying in the combat zone or by reason of combat-zone incurred wounds; (5) the exemption from income tax withholding for military pay for any month in which an employee is entitled to the exclusion from income; (6) the exemption from the telephone excise tax for toll telephone service that originates in a combat zone; (7) the special rule permitting filing of a joint return where a spouse is in missing status as a result of service in a combat zone; and (8) the suspension of time provisions. Entitles an individual who performs services as part of Operation Joint Endeavor outside the United States while deployed away from his or her permanent duty station to the suspension of time provisions for such period. Amends the Internal Revenue Code to allow: (1) the exclusion of such pay from Federal withholding requirements to the extent that it is excludable from gross income; and (2) the exclusion from gross income of combat pay of commissioned officers in an amount that represents the highest rate of pay applicable during such period for enlisted personnel plus the amount of special pay earned. Amends the Revenue Act of 1987 to extend through FY 2002 the authority of the Internal Revenue Service to collect user fees for the provision of written responses to certain tax questions.

Includes service performed by U.S. military personnel in Bosnia and Herzegovina, Croatia, or Macedonia as service performed in a "qualified hazardous duty area" for which such personnel will be entitled to the following tax benefits provided to military personnel performing service in an area designated by the President as a combat zone, for such period as a member of the armed forces is entitled to special pay for duty subject to hostile fire or imminent danger in such country: (1) the special rule for determining surviving spouse status where the deceased spouse was in missing status as a result of service in a combat zone; (2) the exclusions from income for combat pay; (3) forgiveness of income taxes of members of the armed forces dying in the combat zone or by reason of combat-zone incurred wounds; (4) the reduction in estate taxes for members of the armed forces dying in the combat zone or by reason of combat-zone incurred wounds; (5) the exemption from income tax withholding for military pay for any month in which an employee is entitled to the exclusion from income; (6) the exemption from the telephone excise tax for toll telephone service that originates in a combat zone; (7) the special rule permitting filing of a joint return where a spouse is in missing status as a result of service in a combat zone; and (8) the suspension of time provisions. Entitles an individual who performs services as part of Operation Joint Endeavor outside the United States while deployed away from his or her permanent duty station to the suspension of time provisions for such period. Amends the Internal Revenue Code to allow: (1) the exclusion of such pay from Federal withholding requirements to the extent that it is excludable from gross income; and (2) the exclusion from gross income of combat pay of commissioned officers in an amount that represents the highest rate of pay applicable during such period for enlisted personnel plus the amount of special pay earned. Amends the Revenue Act of 1987 to extend through FY 2002 the authority of the Internal Revenue Service to collect user fees for the provision of written responses to certain tax questions.

Provides that any individual who performs Operation Joint Endeavor services (United Nations-sponsored peacekeeping activities in Bosnia and Herzegovina) shall be entitled to the same tax benefits under specified provisions of the Internal Revenue Code that are provided to U.S. military personnel who perform service in an area designated by the President as a combat zone. Makes this Act effective for periods beginning on or after December 4, 1995.