qualified military benefit
Defined in 1 place of the United States Code.
The term "qualified military benefit" includes a travel benefit provided under section 2613 of title 10, United States Code (as in effect on the date of the enactment of this paragraph).
Source
- 2005–present26 U.S.C. § 134Internal Revenue Code · Certain military benefits · under this title
The term “qualified military benefit” includes any bonus payment by a State or political subdivision thereof to any member or former member of the uniformed services of the United States or any dependent of such member only by reason of such member’s service in a combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).
Source
- 2018–present26 U.S.C. § 134Internal Revenue Code · Certain military benefits · under this title
The term “qualified military benefit” includes any bonus payment by a State or political subdivision thereof to any member or former member of the uniformed services of the United States or any dependent of such member only by reason of such member's service in an 1 combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).
Source
- 2008–201826 U.S.C. § 134Internal Revenue Code · Certain military benefits · under this title
The term “qualified military benefit” means any allowance or in-kind benefit (other than personal use of a vehicle) which—
(A) is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member's status or service as a member of such uniformed services, and
(B) was excludable from gross income on September 9, 1986, under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title).
Source
- 1994–present26 U.S.C. § 134Internal Revenue Code · Certain military benefits · for purposes of this section