Bill > HR2157

This bill aims to extend tax benefits typically reserved for combat zone service to members of the Armed Forces performing services in Kenya, Mali, Burkina Faso, and Chad. Specifically, the bill defines these countries as "qualified hazardous duty areas" when U.S. military personnel are receiving special pay for duty in hostile or dangerous conditions. The tax benefits include special provisions related to income tax exclusions, special rules for deceased or missing service members, combat pay exemptions, taxation of phone services from these areas, and extensions of time for performing certain tax-related acts. The bill would modify several sections of the Internal Revenue Code to treat these qualified hazardous duty areas the same as official combat zones, providing tax relief and protections for service members operating in these potentially dangerous regions. The provisions would take effect immediately upon the bill's enactment, ensuring that military personnel serving in these specific countries can receive the same tax considerations as those serving in designated combat zones.

Budget and Finance

https://www.congress.gov/bill/119th-congress/house-bill/2157/all-info