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26 U.S.C. § 112 — Certain combat zone compensation of members of the Armed Forces
Federal law — U.S. Code and appendices · legal_authorities
**(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 activities 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 activities in such zone.
With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
**(c) Definitions** For purposes of this section—
(1) The term “commissioned officer” does not include a commissioned warrant officer.
(2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.
(3) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive O
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 112
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Stable record: federal_law:legal_authorities:record_usc_88021e138673a4a44e1054e0
Source file: Laws/federal/codes/united-states-code/title-26/section-112-certain-combat-zone-compensation-of-members-of-the-armed-forces--c036200fcd.md
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Source location: Title 26, Chapter 1, § 112; chapter-001-normal-taxes-and-surtaxes.md
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**(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 activities 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 activities in such zone.
With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978.
**(c) Definitions** For purposes of this section—
(1) The term “commissioned officer” does not include a commissioned warrant officer.
(2) The term “combat zone” means any area which the President of the United States by Executive Order designates, for purposes of this section or corresponding provisions of prior income tax laws, as an area in which Armed Forces of the United States are or have engaged in combat.
(3) Service is performed in a combat zone only if performed on or after the date designated by the President by Executive Order as the date of the commencing of combatant activities in such zone, and on or before the date designated by the President by Executive Order as the date of the termination of combatant activities in such zone.
(4) The term “compensation” does not include pensions and retirement pay.
(5) The term “maximum enlisted amount” means, for any month, the sum of—
(A) the highest rate of basic pay payable for such month to any enlisted member of the Armed Forces of the United States at the highest pay grade applicable to enlisted members, and
(B) in the case of an officer entitled to special pay under section 310, or paragraph (1) or (3) of section 351(a), of title 37, United States Code, for such month, the amount of such special pay payable to such officer for such month.
**(d) Prisoners of war, etc.**
(1) **Members of the Armed Forces** — Gross income does not include compensation received for active service as a member of the Armed Forces of the United States for any month during any part of which such member is in a missing status (as defined in [section 551(2) of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section551/2&num=0&edition=prelim), United States Code) during the Vietnam conflict as a result of such conflict, other than a period with respect to which it is officially determined under section 552(c) of such title 37 that he is officially absent from his post of duty without authority.
(2) **Civilian employees** — Gross income does not include compensation received for active service as an employee for any month during any part of which such employee is in a missing status during the Vietnam conflict as a result of such conflict. For purposes of this paragraph, the terms “active service”, “employee”, and “missing status” have the respective meanings given to such terms by [section 5561 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section5561&num=0&edition=prelim) of the United States Code.
(3) **Period of conflict** — For purposes of this subsection, the Vietnam conflict began February 28, 1961, and ends on the date designated by the President by Executive order as the date of the termination of combatant activities in Vietnam. For purposes of this subsection, an individual is in a missing status as a result of the Vietnam conflict if immediately before such status began he was performing service in Vietnam or was performing service in Southeast Asia in direct support of military operations in Vietnam.
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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
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 1
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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
For the purpose of this subchapter—
(1) “agency” means an Executive agency and a military department;
(2) “employee” means an employee in or under an agency who is a citizen or national of the United States or an alien admitted to the United States for permanent residence, but does not include a part-time or intermittent employee or native labor casually hired on an hourly or daily basis. However, such an employee who enters a status listed in paragraph (5)(A)–(E) of this section—
(A) inside the continental United States; or
(B) who is a resident at or in the vicinity of his place of employment in a territory or possession of the United States or in a foreign country and who was not living there solely as a result of his employment;
is an employee for the purpose of this subchapter only on a determination by the head of the agency concerned that this status is the proximate result of employment by the agency;
(3) “dependent” means—
(A) a wife;
(B) an unmarried child (including an unmarried dependent stepchild or adopted child) under 21 years of age;
(C) a dependent mother or father;
(D) a dependent designated in official records; and
(E) an individual determined to be dependent by the head of the agency concerned or his designee;
(4) “active service” means active Federal service by an employee;
(5) “missing status” means the status of an employee who is in active service and is officially carried or determined to be absent in a status of—
(A) missing;
(B) missing in action;
(C) interned in a foreign country;
(D) captured, beleaguered, or besieged by a hostile force; or
(E) detained in a foreign country against his will;
but does not include the status of an employee for a period during which he is officially determined to be
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5561
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Eligibility.—** Under regulations prescribed by the Secretary of Defense, a member of a uniformed service may be paid special pay under subsection (b) for any day or portion of a day in which—
(1) the member was entitled to basic pay or compensation under section 204 or 206 of this title; and
(2) the member—
(A) was subject to hostile fire or explosion of hostile mines;
(B) was on duty in an area in which the member was in imminent danger of being exposed to hostile fire or explosion of hostile mines and in which, during the period the member was on duty in the area, other members of the uniformed services were subject to hostile fire or explosion of hostile mines;
(C) was killed, injured, or wounded by hostile fire, explosion of a hostile mine, or any other hostile action; or
(D) was on duty in a foreign area in which the member was subject to the threat of physical harm or imminent danger on the basis of civil insurrection, civil war, terrorism, or wartime conditions.
**(b) Special Pay Amount.—**
(1) Except as provided in paragraph (2), the amount of special pay authorized by subsection (a) for qualifying service during a day or portion of a day shall be the amount equal to 1/30th of the maximum monthly amount of special pay payable to a member as specified in paragraph (3).
(2) In the case of a member who is exposed to hostile fire or a hostile mine explosion event in or for a day or portion of a day, the Secretary concerned may, at the election of the Secretary, pay the member special pay under subsection (a) for such service in an amount not to exceed the maximum monthly amount of special pay payable to a member as specified in paragraph (3).
(3) The maximum monthly amount of special pay payable to a member under this subsection for any mont
Source: Supplied U.S. Code snapshot — release unconfirmed · 37 U.S.C. § 310
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Bonus Authorized.—**
(1) A person described in subsection (b) who, during the period beginning on November 29, 1989, and ending on December 31, 2026, executes a written agreement in accordance with subsection (c) to accept an appointment as a nurse officer may, upon the acceptance of the agreement by the Secretary concerned, be paid an accession bonus of not more than $40,000. The bonus shall be paid in periodic installments, as determined by the Secretary concerned at the time the agreement is accepted, except that the first installment may not exceed $20,000.
(2) In addition to the accession bonus payable under paragraph (1), a person selected under such paragraph shall be entitled to a monthly stipend in an amount not to exceed the stipend rate in effect under [section 2121(d) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2121/d&num=0&edition=prelim) for each month the individual is enrolled as a full-time student in an accredited baccalaureate degree program in nursing at a civilian educational institution by the Secretary selecting the person. The continuation bonus may be paid for not more than 24 months.
**(b) Eligible Students.—** A person eligible to enter into an agreement under subsection (a) is a person who—
(1) is enrolled as a full-time student in an accredited baccalaureate degree program in nursing at a civilian educational institution that does not have a Senior Reserve Officers’ Training Corps program established under [section 2102 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2102&num=0&edition=prelim) by the Secretary selecting the person or that has a Senior Reserve Officers’ Training Corps program for which the student is ineligible;
(2) has comple
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 2130a
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The President may designate positions of importance and responsibility to carry the grade of general or admiral or lieutenant general or vice admiral. The President may assign to any such position an officer of the Army, Navy, Air Force, Marine Corps, or Space Force who is serving on active duty in any grade above colonel or, in the case of an officer of the Navy, any grade above captain. An officer assigned to any such position has the grade specified for that position if he is appointed to that grade by the President, by and with the advice and consent of the Senate. Except as provided in subsection (b), the appointment of an officer to a grade under this section for service in a position of importance and responsibility ends on the date of the termination of the assignment of the officer to that position.
**(b)** An officer who is appointed to the grade of general, admiral, lieutenant general, or vice admiral for service in a position designated under subsection (a) or by law to carry that grade shall continue to hold that grade—
(1) while serving in that position;
(2) while under orders transferring him to another position designated under subsection (a) or by law to carry one of those grades, beginning on the day his assignment to the first position is terminated and ending on the day before the day on which he assumes the second position;
(3) while hospitalized, beginning on the day of the hospitalization and ending on the day he is discharged from the hospital, but not for more than 180 days;
(4) at the discretion of the Secretary of Defense, while the officer is awaiting orders after being relieved from the position designated under subsection (a) or by law to carry one of those grades, but not for more than 60 days beginning on the day the officer
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 601
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Bonus Authorized.—** An aviation officer described in subsection (b) who, during the period beginning on January 1, 1989, and ending on December 31, 2018, executes a written agreement to remain on active duty in aviation service for at least one year may, upon the acceptance of the agreement by the Secretary concerned, be paid a retention bonus as provided in this section.
**(b) Covered Officers.—** An aviation officer referred to in subsection (a) is an officer of a uniformed service who—
(1) is entitled to aviation career incentive pay under [section 301a of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section301a&num=0&edition=prelim);
(2) is in a pay grade below pay grade O–7;
(3) is qualified to perform operational flying duty; and
(4) has completed any active duty service commitment incurred for undergraduate aviator training or is within one year of completing such commitment.
**(c) Amount of Bonus.—** The amount of a retention bonus paid under this section may not be more than $25,000 for each year covered by the written agreement to remain on active duty.
**(d) Proration.—** The term of an agreement under subsection (a) and the amount of the bonus under subsection (c) may be prorated as long as such agreement does not extend beyond the date on which the officer making such agreement would complete 25 years of aviation service.
**(e) Payment of Bonus.—** Upon the acceptance of a written agreement under subsection (a) by the Secretary concerned, the total amount payable pursuant to the agreement becomes fixed and may be paid by the Secretary in either a lump sum or installments.
**(f) Additional Pay.—** A retention bonus paid under this section is in addition to any other pay and allowances to which an officer is
Source: Supplied U.S. Code snapshot — release unconfirmed · 37 U.S.C. § 301b
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Federal law — U.S. Code and appendices · legal_authorities
**(a) Reports Filed Upon Entering a Filing Position.—** Within 30 days of assuming the position of an officer or employee described in subsection (f), an individual shall file a report containing the information described in [section 13104(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section13104/b&num=0&edition=prelim) unless the individual has left another position described in subsection (f) within 30 days prior to assuming such new position or has already filed a report under this subchapter with respect to nomination for the new position or as a candidate for the position.
**(b) Reports for Nominees to Positions Requiring Senate Confirmation.—**
(1) **In general.—** — Within 5 days of the transmittal by the President to the Senate of the nomination of an individual (other than an individual nominated for appointment to a position as a Foreign Service Officer or a grade or rank in the uniformed services for which the pay grade prescribed by [section 201 of title 37](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title37-section201&num=0&edition=prelim) is O–6 or below) to a position, appointment to which requires the advice and consent of the Senate, such individual shall file a report containing the information described in [section 13104(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section13104/b&num=0&edition=prelim). Such individual shall, not later than the date of the first hearing to consider the nomination of such individual, make current the report filed pursuant to this paragraph by filing the information required by [section 13104(a)(1)(A) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section13104/a/1/A&num=0&edition=preli
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 13103
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** A post differential may be granted on the basis of conditions of environment which differ substantially from conditions of environment in the continental United States and warrant additional pay as a recruitment and retention incentive. A post differential may be granted to an employee officially stationed in the United States who is on extended detail in a foreign area. A post differential under this subsection may not exceed 35 percent of the rate of basic pay.
**(b)** Any employee granted a differential under subsection (a) of this section may be granted an additional differential for an assignment to a post determined to have especially adverse conditions of environment which warrant additional pay as a recruitment and retention incentive for the filling of positions at that post. An additional differential for any employee under this subsection—
(1) may be paid for each assignment to a post determined to have such conditions;
(2) may be paid periodically or in a lump sum; and
(3) may not exceed 15 percent of the rate of basic pay of that employee for the period served under that assignment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 5925
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** An employee of an executive agency or an individual employed by the government of the District of Columbia is entitled to not more than three days of leave without loss of, or reduction in, pay, leave to which he is otherwise entitled, credit for time or service, or performance or efficiency rating, to make arrangements for, or attend the funeral of, or memorial service for, an immediate relative who died as a result of wounds, disease, or injury incurred while serving as a member of the Armed Forces in a combat zone (as determined by the President in accordance with section 112 of the Internal Revenue Code).
**(b)** The Office of Personnel Management is authorized to issue regulations for the administration of this section.
**(c)** This section shall not be considered as affecting the authority of an Executive agency, except to the extent and under the conditions covered under this section, to grant administrative leave excusing an employee from work when it is in the public interest.
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 6326
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