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 to modify the tax exclusion for military combat zone compensation to: (1) include within the definition of service performed in a combat zone any period of direct transit to the combat zone; and (2) repeal the limitation on the tax exclusion for commissioned officers.