I 
119TH CONGRESS 
1ST SESSION H. R. 2157 
To provide that members of the Armed Forces performing services in Kenya, 
Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the 
same manner as if such services were performed in a combat zone. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 14, 2025 
Mr. PANETTA (for himself, Mr. AUSTIN SCOTT of Georgia, Mr. MOORE of 
Utah, Mr. KELLY of Mississippi, Mr. HUDSON, Mr. CARBAJAL, Mr. 
NUNN of Iowa, Mr. MCCORMICK, Mr. MESSMER, Mr. SCHNEIDER, Mr. 
DAVIS of North Carolina, Mr. VAN ORDEN, Mrs. KIGGANS of Virginia, 
Ms. HOULAHAN, Mr. MOULTON, and Mr. MILLS) introduced the following 
bill; which was referred to the Committee on Ways and Means 
A BILL 
To provide that members of the Armed Forces performing 
services in Kenya, Mali, Burkina Faso, and Chad shall 
be entitled to tax benefits in the same manner as if 
such services were performed in a combat zone. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. TREATMENT OF CERTAIN INDIVIDUALS PER-
FORMING 
SERVICES 
IN 
KENYA, 
MALI, 
BURKINA FASO, AND CHAD. 
(a) IN GENERAL.—For purposes of the following pro-
visions of the Internal Revenue Code of 1986, a qualified 
hazardous duty area shall be treated in the same manner 
as if it were a combat zone (as determined under section 
112 of such Code): 
(1) Section 2(a)(3) (relating to special rule 
where deceased spouse was in missing status). 
(2) Section 112 (relating to the exclusion of 
certain combat pay of members of the Armed 
Forces). 
(3) Section 692 (relating to income taxes of 
members of Armed Forces on death). 
(4) Section 2201 (relating to members of the 
Armed Forces dying in combat zone or by reason of 
combat-zone-incurred wounds, etc.). 
(5) Section 3401(a)(1) (defining wages relating 
to combat pay for members of the Armed Forces). 
(6) Section 4253(d) (relating to the taxation of 
phone service originating from a combat zone from 
members of the Armed Forces). 
(7) Section 6013(f)(1) (relating to joint return 
where individual is in missing status). 
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(8) Section 7508 (relating to time for per-
forming certain acts postponed by reason of service 
in combat zone). 
(b) QUALIFIED HAZARDOUS DUTY AREA.—For pur-
poses of this section, the term ‘‘qualified hazardous duty 
area’’ means Kenya, Mali, Burkina Faso, and Chad, if as 
of the date of the enactment of this section any member 
of the Armed Forces of the United States is entitled to 
special pay under section 310 of title 37, United States 
Code (relating to special pay; duty subject to hostile fire 
or imminent danger), for services performed in such loca-
tion. Such term includes such location only during the pe-
riod such entitlement is in effect. 
(c) EFFECTIVE DATE.—The provisions of this Act 
shall take effect on the date of the enactment of this Act. 
Æ 
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