Armed Forces Tax Fairness Act of 2003

[AI summary unavailable — showing source text] Armed Forces Tax Fairness Act of 2003 - Amends the Internal Revenue Code (IRC) to authorize a member of the uniformed services or the Foreign Service on "qualified official extended duty" to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence. Excludes from gross income as a qualified military benefit the amount of the death gratuity with respect to deaths occurring after September 10, 2001. Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income. Extends combat zone filing rules to contingency operations. Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination. Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit. Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use …