-8-
Section 112 provides in pertinent part:
SEC. 112. CERTAIN COMBAT ZONE COMPENSATION OF MEMBERS
OF THE ARMED FORCES.
(a) Enlisted Personnel.--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--
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds,
disease, or injury incurred while serving in a
combat zone; but this paragraph shall not apply
for any month beginning more than 2 years after
the date of the termination of combatant activi-
ties in such zone.
* * * * * * *
(b) Commissioned Officers.--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--
(1) served in a combat zone, or
(2) was hospitalized as a result of wounds,
disease, or injury incurred while serving in a
combat zone; but this paragraph shall not apply
for any month beginning more than 2 years after
the date of the termination of combatant activi-
ties in such zone.
Section 7701(a)(15) defines the phrase “Armed Forces of the
United States” that is used in section 112 as follows:
SEC. 7701. DEFINITIONS
(a) When used in this title, where not otherwise
distinctly expressed or manifestly incompatible with
the intent thereof--
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Last modified: May 25, 2011