A bill to amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such exclusion for commissioned officers.

Amends the Internal Revenue Code with respect to non-taxed "combat zone" compensation to: (1) include "transit to the combat zone" within such definition; and (2) eliminate the enlisted personnel compensation ceiling for commissioned officers.