To amend the Internal Revenue Code of 1986 to provide a temporary exclusion for members of reserve components of the Armed Forces and Department of Defense civilian employees serving in a combat zone and to extend the exclusion for serving in a combat zone to Department of Defense civilian employees.

Amends the Internal Revenue Code to provide a temporary exclusion from gross income for members of reserve components of the Armed Forces and Department of Defense civilian employees serving in a combat zone and extends the exclusion for serving in a combat zone to Department of Defense civilian employees.