To provide an exclusion from gross income for certain military pay, and automatic extensions of time, for members of the Armed Forces of the United States serving in connection with Operation Desert Shield.
Desert Shield Tax Act - Provides that service by a member of the Armed Forces in Operation Desert Shield shall be treated as service in a designated combat zone for purposes of excluding combat pay from gross income and of extending the time for performing certain tax-related acts.
Became Public Law No: 102-2.
Introduced in House
Introduced in House
Referred to the House Committee on Ways and Means.
See H.R.4.
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