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26 U.S.C. § 134 — Certain military benefits
Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Gross income shall not include any qualified military benefit.
**(b) Qualified military benefit** For purposes of this section—
(1) **In general** — The term “qualified military benefit” means any allowance or in-kind benefit (other than personal use of a vehicle) which—
(A) is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member’s status or service as a member of such uniformed services, and
(B) was excludable from gross income on September 9, 1986, under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title).
(2) **No other benefit to be excludable except as provided by this title** — Notwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit—
(A) is a benefit described in paragraph (1), or
(B) is excludable from gross income under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act.
(3) **Limitations on modifications**
(A) *In general* — Except as provided in subparagraphs (B) and (C) and paragraphs (4) and (5), no modification or adjustment of any qualified military benefit after September 9, 1986, shall be taken into account.
(B) *Exception for certain adjustments to cash benefits* — Subparagraph (A) shall not apply to any adjustment to any qualified military benefit payable in cash which—
(i) is pursuant to a provision of law or regulation (as in effect on September 9, 1986), and
(ii) is determined by reference to any fluctuation in cost, price, currency, or other similar index.
(C) *Exception for deat
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Stable record: federal_law:legal_authorities:record_usc_02bcb680f845557cba7ea46e
Source file: Laws/federal/codes/united-states-code/title-26/section-134-certain-military-benefits--d7db7e86de.md
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Source location: Title 26, Chapter 1, § 134; chapter-001-normal-taxes-and-surtaxes.md
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**(a) General rule** Gross income shall not include any qualified military benefit.
**(b) Qualified military benefit** For purposes of this section—
(1) **In general** — The term “qualified military benefit” means any allowance or in-kind benefit (other than personal use of a vehicle) which—
(A) is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member’s status or service as a member of such uniformed services, and
(B) was excludable from gross income on September 9, 1986, under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title).
(2) **No other benefit to be excludable except as provided by this title** — Notwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit—
(A) is a benefit described in paragraph (1), or
(B) is excludable from gross income under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act.
(3) **Limitations on modifications**
(A) *In general* — Except as provided in subparagraphs (B) and (C) and paragraphs (4) and (5), no modification or adjustment of any qualified military benefit after September 9, 1986, shall be taken into account.
(B) *Exception for certain adjustments to cash benefits* — Subparagraph (A) shall not apply to any adjustment to any qualified military benefit payable in cash which—
(i) is pursuant to a provision of law or regulation (as in effect on September 9, 1986), and
(ii) is determined by reference to any fluctuation in cost, price, currency, or other similar index.
(C) *Exception for death gratuity adjustments made by law* — Subparagraph (A) shall not apply to any adjustment to the amount of death gratuity payable under chapter 75 of title 10, United States Code, which is pursuant to a provision of law enacted after September 9, 1986.
(4) **Clarification of certain benefits** — For purposes of paragraph (1), such term includes any dependent care assistance program (as in effect on the date of the enactment of this paragraph) for any individual described in paragraph (1)(A).
(5) **Travel benefits under operation hero miles** — The term “qualified military benefit” includes a travel benefit provided under [section 2613 of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2613&num=0&edition=prelim), United States Code (as in effect on the date of the enactment of this paragraph).
(6) **Certain State payments** — The term “qualified military benefit” includes any bonus payment by a State or political subdivision thereof to any member or former member of the uniformed services of the United States or any dependent of such member only by reason of such member’s service in a combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Authority to Accept Donation of Travel Benefits.—** Subject to subsection (c), the Secretary of Defense may accept from any person or government agency the donation of travel benefits for the purposes of use under subsection (d).
**(b) Travel Benefit Defined.—** In this section, the term “travel benefit” means—
(1) frequent traveler miles, credits for tickets, or tickets for air or surface transportation issued by an air carrier or a surface carrier, respectively, that serves the public; and
(2) points or awards for free or reduced-cost accommodations issued by an inn, hotel, or other commercial establishment that provides lodging to transient guests.
**(c) Condition on Authority to Accept Donation.—** The Secretary may accept a donation of a travel benefit under this section only if the business entity referred to in subsection (b) that is the source of the benefit consents to such donation. Any such donation shall be under such terms and conditions as the business entity may specify, and the travel benefit so donated may be used only in accordance with the rules established by the business entity.
**(d) Use of Donated Travel Benefits.—** A travel benefit accepted under this section may be used only for the purpose of—
(1) facilitating the travel of a member of the armed forces who—
(A) is deployed on active duty outside the United States away from the permanent duty station of the member in support of a contingency operation; and
(B) is granted, during such deployment, rest and recuperative leave, emergency leave, convalescent leave, or another form of leave authorized for the member; or
(2) in the case of a member of the armed forces recuperating from an injury or illness incurred or aggravated in the line of duty during such a deployment, facilita
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Married individuals filing joint returns and surviving spouses** There is hereby imposed on the taxable income of—
(1) every married individual (as defined in section 7703) who makes a single return jointly with his spouse under section 6013, and
(2) every surviving spouse (as defined in section 2(a)),
a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $36,90015% of taxable income. Over $36,900 but not over $89,150$5,535, plus 28% of the excess over $36,900. Over $89,150 but not over $140,000$20,165, plus 31% of the excess over $89,150. Over $140,000 but not over $250,000$35,928.50, plus 36% of the excess over $140,000. Over $250,000$75,528.50, plus 39.6% of the excess over $250,000.
**(b) Heads of households** There is hereby imposed on the taxable income of every head of a household (as defined in section 2(b)) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $29,60015% of taxable income. Over $29,600 but not over $76,400$4,440, plus 28% of the excess over $29,600. Over $76,400 but not over $127,500$17,544, plus 31% of the excess over $76,400. Over $127,500 but not over $250,000$33,385, plus 36% of the excess over $127,500. Over $250,000$77,485, plus 39.6% of the excess over $250,000.
**(c) Unmarried individuals (other than surviving spouses and heads of households)** There is hereby imposed on the taxable income of every individual (other than a surviving spouse as defined in section 2(a) or the head of a household as defined in section 2(b)) who is not a married individual (as defined in section 7703) a tax determined in accordance with the following table: If taxable income is:The tax is: Not over $22,10015% of taxable income. Over $22,100 but not over $53,50
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** For exemption of—
(1) Allowances and expenditures to meet losses sustained by persons serving the United States abroad, due to appreciation of foreign currencies, see [section 5943 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5943&num=0&edition=prelim), United States Code.
(2) Benefits under laws administered by the Department of Veterans Affairs, see [section 5301 of title 38](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section5301&num=0&edition=prelim), United States Code.
(3) Earnings of ship contractors deposited in special reserve funds, see [section 53507 of title 46](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title46-section53507&num=0&edition=prelim), United States Code.
(4) Income derived from Federal Reserve banks, including capital stock and surplus, see section 7 of the Federal Reserve Act ([12 U.S.C. 531](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title12-section531&num=0&edition=prelim)).
(5) Special pensions of persons on Army and Navy medal of honor roll, see [38 U.S.C. 1562(a)](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title38-section1562/a&num=0&edition=prelim)–(c).
**(b)** For extension of military income tax-exemption benefits to commissioned officers of Public Health Service in certain circumstances, see section 212 of the Public Health Service Act ([42 U.S.C. 213](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section213&num=0&edition=prelim)).
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 140
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Wages** For purposes of this chapter, the term “wages” means all remuneration for employment, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include—
(1) in the case of the taxes imposed by sections 3101(a) and 3111(a) that part of the remuneration which, after remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) with respect to employment has been paid to an individual by an employer during the calendar year with respect to which such contribution and benefit base is effective, is paid to such individual by such employer during such calendar year. If an employer (hereinafter referred to as successor employer) during any calendar year acquires substantially all the property used in a trade or business of another employer (hereinafter referred to as a predecessor), or used in a separate unit of a trade or business of a predecessor, and immediately after the acquisition employs in his trade or business an individual who immediately prior to the acquisition was employed in the trade or business of such predecessor, then, for the purpose of determining whether the successor employer has paid remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment equal to the contribution and benefit base (as determined under section 230 of the Social Security Act) to such individual during such calendar year, any remuneration (other than remuneration referred to in the succeeding paragraphs of this subsection) with respect to employment paid (or considered under this paragraph as h
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3121
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Employer** For purposes of this chapter—
(1) **In general** — The term “employer” means, with respect to any calendar year, any person who—
(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $1,500 or more, or
(B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least one individual in employment for some portion of the day.
For purposes of this paragraph, there shall not be taken into account any wages paid to, or employment of, an employee performing domestic services referred to in paragraph (3).
(2) **Agricultural labor** — In the case of agricultural labor, the term “employer” means, with respect to any calendar year, any person who—
(A) during any calendar quarter in the calendar year or the preceding calendar year paid wages of $20,000 or more for agricultural labor, or
(B) on each of some 20 days during the calendar year or during the preceding calendar year, each day being in a different calendar week, employed at least 10 individuals in employment in agricultural labor for some portion of the day.
(3) **Domestic service** — In the case of domestic service in a private home, local college club, or local chapter of a college fraternity or sorority, the term “employer” means, with respect to any calendar year, any person who during any calendar quarter in the calendar year or the preceding calendar year paid wages in cash of $1,000 or more for such service.
(4) **Special rule** — A person treated as an employer under paragraph (3) shall not be treated as an employer with respect to wages paid for any service other than domestic service referred to in paragraph (3) unless such person is treated as an
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3306
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Wages** For purposes of this chapter, the term “wages” means all remuneration (other than fees paid to a public official) for services performed by an employee for his employer, including the cash value of all remuneration (including benefits) paid in any medium other than cash; except that such term shall not include remuneration paid—
(1) for active service performed in a month for which such employee is entitled to the benefits of section 112 (relating to certain combat zone compensation of members of the Armed Forces of the United States) to the extent remuneration for such service is excludable from gross income under such section,
(2) for agricultural labor (as defined in section 3121(g)) unless the remuneration paid for such labor is wages (as defined in section 3121(a)),
(3) for domestic service in a private home, local college club, or local chapter of a college fraternity or sorority,
(4) for service not in the course of the employer’s trade or business performed in any calendar quarter by an employee, unless the cash remuneration paid for such service is $50 or more and such service is performed by an individual who is regularly employed by such employer to perform such service. For purposes of this paragraph, an individual shall be deemed to be regularly employed by an employer during a calendar quarter only if—
(A) on each of some 24 days during such quarter such individual performs for such employer for some portion of the day service not in the course of the employer’s trade or business, or
(B) such individual was regularly employed (as determined under subparagraph (A)) by such employer in the performance of such service during the preceding calendar quarter,
(5) for services by a citizen or resident of the United States for a foreign go
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3401
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Federal law — U.S. Code and appendices · legal_authorities
Page 611
TITLE 26—INTERNAL REVENUE CODE
§ 134
effect on the day before the date of the enactment of
this Act) [set out above] made on or before such date
or to refinance loans described in this paragraph if—
‘‘(A) the refinancing loans meet the requirements of
section 133 of such Code (as so in effect),
‘‘(B) immediately after the refinancing the prin-
cipal amount of the loan resulting from the refi-
nancing does not exceed the principal amount of the
refinanced loan (immediately before the refinancing),
and
‘‘(C) the term of such refinancing loan does not ex-
tend beyond the last day of the term of the original
securities acquisition loan.
For purposes of this paragraph, the term ‘securities ac-
quisition loan’ includes a loan from a corporation to an
employee stock ownership plan described in section
133(b)(3) of such Code (as so in effect).
‘‘(3) EXCEPTION.—Any loan made pursuant to a bind-
ing written contract in effect before June 10, 1996, and
at all times thereafter before such loan is made, shall
be treated for purposes of paragraphs (1) and (2) as a
loan made on or before the date of the enactment of
this Act.’’
§ 134. Certain military benefits
(a) General rule
Gross income shall not include any qualified
military benefit.
(b) Qualified military benefit
For purposes of this section—
(1) In general
The term ‘‘qualified military benefit’’ means
any allowance or in-kind benefit (other than
personal use of a vehicle) which—
(A) is received by any member or former
member of the uniformed services of the
United States or any dependent of such
member by reason of such member’s status
or service as a member of such uniformed
services, and
(B) was excludable from gross income on
September 9, 1986, under any provision of
law, regulation,
Source: Supplied 2024 U.S. Code historical extraction · 26 U.S.C. § 134
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