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Section 104(b)(1) provides that the exclusion under section
104(a)(4) is restricted to the classes of individuals described
in section 104(b)(2), as follows:
(2) Individuals to whom subsection (a)(4)
continues to apply.--An individual is described in this
paragraph if--
(A) on or before September 24, 1975, he was
entitled to receive any amount described in
subsection (a)(4),
(B) on September 24, 1975, he was a member of
any organization (or reserve component thereof)
referred to in subsection (a)(4) or under a
binding written commitment to become such a
member,
(C) he receives an amount described in
subsection (a)(4) by reason of a combat-related
injury, or
(D) on application therefor, he would be
entitled to receive disability compensation from
the Veterans’ Administration.
For purposes of section 104(b)(2)(C), the term “combat-related
injury” means personal injury or sickness which is: (1) Incurred
as a direct result of armed conflict, engagement in extra
hazardous service, or under conditions simulating war; or (2)
caused by an instrumentality of war. Sec. 104(b)(3).14
13(...continued)
employment while receiving tax-free “disability”
payments from the military. * * * [H. Rept. 94-658, at
152 (1975), 1976-3 C.B. (Vol. 2) 695, 844.]
14 Sec. 104(b)(3) also provides that “In the case of an
individual who is not described in subparagraph (A) or (B) of
paragraph (2), except as provided in paragraph (4), the only
(continued...)
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