Vt. Stat. Ann. tit. 32, § 5830d
Deferral of income taxation; combat zone duty
Redline — July 1, 2021 → current.View current text →
Current — June 1, 2022
As of July 1, 2021
The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:
The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:
(1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and
(1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and
(2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone. Added 1991, No. 110, § 2, eff. June 28, 1991; amended 1995, No. 169 (Adj. Sess.), § 25, eff. May 15, 1996.
(2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone.
Official source: Vermont General Assembly. Reproduced from public-domain Vermont statutes; confirm against the official source for the current text. Not legal advice.