To provide that members of the Armed Forces who performed services for the peacekeeping efforts in Somalia shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purposes.

Treats Somalia as a "hazardous duty area" to entitle U.S. military personnel who performed U.S. peacekeeping services in Somalia between December 2, 1992, and April 1, 1994, to the same tax benefits under the Internal Revenue Code that are provided to U.S. military personnel serving in an area designated by the President as a combat zone.