Source: https://uscode.house.gov/view.xhtml?req=iraq&f=treesort&fq=true&num=55&hl=true&edition=prelim&granuleId=USC-prelim-title38-section527
Timestamp: 2019-09-17 23:13:40
Document Index: 137956433

Matched Legal Cases: ['§ 112', '§1', '§1', '§2', '§3', '§1', '§1704', '§221', '§618', '§221', '§2', '§2', '§3', '§2', '§11026', '§1', '§1089', '§677', '§1', '§1', '§3', '§2']

[USC02] 26 USC 112: Certain combat zone compensation of members of the Armed Forces
Result 56 of 90
<< Previous TITLE 26 / Subtitle A / CHAPTER 1 / Subchapter B / PART III / § 112 Next >>
26 USC 112: Certain combat zone compensation of members of the Armed Forces Text contains those laws in effect on September 16, 2019
Gross income does not include compensation received for active service as a member below the grade of commissioned officer in the Armed Forces of the United States for any month during any part of which such member-
Gross income does not include so much of the compensation as does not exceed the maximum enlisted amount received for active service as a commissioned officer in the Armed Forces of the United States for any month during any part of which such officer-
(5) The term "maximum enlisted amount" means, for any month, the sum of-
(B) in the case of an officer entitled to special pay under section 310, or paragraph (1) or (3) of section 351(a), of title 37, United States Code, for such month, the amount of such special pay payable to such officer for such month.
(Aug. 16, 1954, ch. 736, 68A Stat. 34 ; Pub. L. 89–739, §1, Nov. 2, 1966, 80 Stat. 1165 ; Pub. L. 92–279, §1, Apr. 26, 1972, 86 Stat. 124 ; Pub. L. 93–597, §2(a), (b), Jan. 2, 1975, 88 Stat. 1950 ; Pub. L. 94–569, §3(b), Oct. 20, 1976, 90 Stat. 2699 ; Pub. L. 104–117, §1(d), Mar. 20, 1996, 110 Stat. 828 ; Pub. L. 104–188, title I, §1704(t)(4)(A), Aug. 20, 1996, 110 Stat. 1887 ; Pub. L. 113–295, div. A, title II, §221(a)(18), Dec. 19, 2014, 128 Stat. 4039 ; Pub. L. 114–328, div. A, title VI, §618(k), Dec. 23, 2016, 130 Stat. 2161 .)
2016-Subsec. (c)(5)(B). Pub. L. 114–328 inserted ", or paragraph (1) or (3) of section 351(a)," after "section 310".
2014-Subsec. (c)(2). Pub. L. 113–295, §221(a)(18)(A), struck out "(after June 24, 1950)" after "are or have".
1996-Pub. L. 104–188 substituted "combat zone compensation" for "combat pay" in section catchline.
1976-Subsec. (a). Pub. L. 94–569 substituted "after January 1978" for "beginning more than 2 years after the date of the enactment of this sentence" after "With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month".
1975-Subsec. (a). Pub. L. 93–597, §2(a)(3), inserted provision relating to the applicability of par. (2) with respect to service in the combat zone designated for purposes of the Vietnam conflict.
1972-Subsec. (d). Pub. L. 92–279 added subsec. (d).
1966-Subsec. (b). Pub. L. 89–739 substituted "$500" for "$200".
Pub. L. 93–597, §2(c), Jan. 2, 1975, 88 Stat. 1950 , provided that: "The amendments made by this section [amending this section] shall take effect on July 1, 1973."
Pub. L. 92–279, §3(a)(1), Apr. 26, 1972, 86 Stat. 125 , provided that: "The amendment made by the first section of this Act [amending this section] shall apply to taxable years ending on or after February 28, 1961."
Pub. L. 89–739, §2, Nov. 2, 1966, 80 Stat. 1165 , provided that: "The amendment made by the first section of this Act [amending this section] shall apply with respect to compensation received in taxable years ending after December 31, 1965, for periods of active service after such date."
Pub. L. 115–97, title I, §11026, Dec. 22, 2017, 131 Stat. 2076 , provided that:
"(a) In General.-For purposes of the following provisions of the Internal Revenue Code of 1986, with respect to the applicable period, 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):
"(b) Qualified Hazardous Duty Area.-For purposes of this section, the term 'qualified hazardous duty area' means the Sinai Peninsula of Egypt, if as of the date of the enactment of this section [Dec. 22, 2017] 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 location. Such term includes such location only during the period such entitlement is in effect.
"(c) Applicable Period.-
"(1) In general.-Except as provided in paragraph (2), the applicable period is-
"(A) the portion of the first taxable year ending after June 9, 2015, which begins on such date, and
"(B) any subsequent taxable year beginning before January 1, 2026.
"(2) Withholding.-In the case of subsection (a)(5), the applicable period is-
"(A) the portion of the first taxable year ending after the date of the enactment of this Act [Dec. 22, 2017] which begins on such date, and
"(d) Effective Date.-
"(1) In general.-Except as provided in paragraph (2), the provisions of this section shall take effect on June 9, 2015.
"(2) Withholding.-Subsection (a)(5) shall apply to remuneration paid after the date of the enactment of this Act."
Pub. L. 106–398, §1 [[div. A], title X, §1089], Oct. 30, 2000, 114 Stat. 1654 , 1654A-294, provided that: "It is the sense of Congress that members of the Armed Forces who receive special pay under section 310 of title 37, United States Code, for duty subject to hostile fire or imminent danger should receive the same treatment under Federal income tax laws as members serving in combat zones."
Pub. L. 106–65, div. A, title VI, §677, Oct. 5, 1999, 113 Stat. 676 , provided that: "It is the sense of Congress that a member of the Armed Forces who is receiving special pay under section 310 of title 37, United States Code, while assigned to duty in support of a contingency operation should be treated under the Internal Revenue Code of 1986 in the same manner as a member of the Armed Forces serving in a combat zone (as defined in section 112 of the Internal Revenue Code of 1986)."
Pub. L. 106–21, §1, Apr. 19, 1999, 113 Stat. 34 , provided that:
"(a) General Rule.-For purposes of the following provisions 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):
"(b) Qualified Hazardous Duty Area.-For purposes of this section, the term 'qualified hazardous duty area' means any area of the Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, the Adriatic Sea, and the northern Ionian Sea (above the 39th parallel) during the period (which includes the date of the enactment of this Act [Apr. 19, 1999]) that 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 area.
"(c) Special Rule for Section 7508.-Solely for purposes of applying section 7508 of the Internal Revenue Code of 1986, in the case of an individual who is performing services as part of Operation Allied Force outside the United States while deployed away from such individual's permanent duty station, the term 'qualified hazardous duty area' includes, during the period for which the entitlement referred to in subsection (b) is in effect, any area in which such services are performed.
"(d) Effective Dates.-
"(1) In general.-Except as provided in paragraph (2), this section shall take effect on March 24, 1999.
"(2) Withholding.-Subsection (a)(5) shall apply to remuneration paid after the date of the enactment of this Act [Apr. 19, 1999]."
Pub. L. 104–117, §1, Mar. 20, 1996, 110 Stat. 827 , provided that:
"(b) Qualified Hazardous Duty Area.-For purposes of this section, the term 'qualified hazardous duty area' means Bosnia and Herzegovina, Croatia, or Macedonia, if as of the date of the enactment of this section [Mar. 20, 1996] 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 country. Such term includes any such country only during the period such entitlement is in effect. Solely for purposes of applying section 7508 of the Internal Revenue Code of 1986, in the case of an individual who is performing services as part of Operation Joint Endeavor outside the United States while deployed away from such individual's permanent duty station, the term 'qualified hazardous duty area' includes, during the period for which such entitlement is in effect, any area in which such services are performed.
"(c) Exclusion of Combat Pay From Withholding Limited to Amount Excludable From Gross Income.-[Amended section 3401 of this title.]
"(d) Increase in Combat Pay Exclusion for Officers to Highest Amount Applicable to Enlisted Personnel.-
"(2) Maximum enlisted amount.-[Amended this section.]
"(1) In general.-Except as provided in paragraph (2), the provisions of and amendments made by this section shall take effect on November 21, 1995.
"(2) Withholding.-Subsection (a)(5) and the amendment made by subsection (c) shall apply to remuneration paid after the date of the enactment of this Act [Mar. 20, 1996]."
Pub. L. 92–279, §3(a)(2), (3), Apr. 26, 1972, 86 Stat. 125 , as amended by Pub. L. 99–514, §2, Oct. 22, 1986, 100 Stat. 2095 , provided that:
-the total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates.
-The Federal Republic of Yugoslavia (Serbia/Montenegro);
-the Adriatic Sea;
-the Ionian Sea north of the 39th parallel.