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.

Key Points

• This bill would give U.S. service members serving in Kenya, Mali, Burkina Faso, and Chad the same tax benefits as those serving in traditional combat zones. This means the money they earn while deployed to these specific countries would generally be exempt from federal income tax.
• The policy aims to support troops working in dangerous areas where they already receive 'hostile fire' or 'imminent danger' pay. By labeling these countries as combat zones for tax purposes, the government recognizes the high risks these service members face during their deployment.
• Beyond tax-free pay, the bill provides other protections, such as giving service members and their families more time to file tax returns and offering special tax relief for those injured in the line of duty. It also removes federal taxes on phone calls made from these locations.
• These changes would take effect as soon as the bill is signed into law. It would apply to any member of the Armed Forces currently stationed in these four countries who is already eligible for danger pay due to the hazardous conditions on the ground.

Impact Analysis

Govbase has not yet run an impact analysis on this legislation.