Internal Revenue Code – Section 134

Sec. 134. Certain military benefits

-STATUTE-

(a) General rule

Gross income shall not include any qualified military benefit.

(b) Qualified military benefit

For purposes of this section -

(1) In general

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).

(2) No other benefit to be excludable except as provided by this

title

Notwithstanding any other provision of law, no benefit shall be

treated as a qualified military benefit unless such benefit -

(A) is a benefit described in paragraph (1), or

(B) is excludable from gross income under this title without

regard to any provision of law which is not contained in this

title and which is not contained in a revenue Act.

(3) Limitations on modifications

(A) In general

Except as provided in subparagraphs (B) and (C) and

paragraphs (4) and (5), no modification or adjustment of any

qualified military benefit after September 9, 1986, shall be

taken into account.

(B) Exception for certain adjustments to cash benefits

Subparagraph (A) shall not apply to any adjustment to any

qualified military benefit payable in cash which -

(i) is pursuant to a provision of law or regulation (as in

effect on September 9, 1986), and

(ii) is determined by reference to any fluctuation in cost,

price, currency, or other similar index.

(C) Exception for death gratuity adjustments made by law

Subparagraph (A) shall not apply to any adjustment to the

amount of death gratuity payable under chapter 75 of title 10,

United States Code, which is pursuant to a provision of law

enacted after September 9, 1986.

(4) Clarification of certain benefits

For purposes of paragraph (1), such term includes any dependent

care assistance program (as in effect on the date of the

enactment of this paragraph) for any individual described in

paragraph (1)(A).

(5) Travel benefits under operation hero miles

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).

(6) Certain State payments

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-

(Added Pub. L. 99-514, title XI, Sec. 1168(a), Oct. 22, 1986, 100

Stat. 2512; amended Pub. L. 100-647, title I, Sec. 1011B(f)(1),

(2)(A), (3), Nov. 10, 1988, 102 Stat. 3489, 3490; Pub. L. 108-121,

title I, Secs. 102(b)(1), (2), 106(a), (b)(1), Nov. 11, 2003, 117

Stat. 1337-1339; Pub. L. 108-375, div. A, title V, Sec. 585(b)(1),

(2)(A), Oct. 28, 2004, 118 Stat. 1931, 1932; Pub. L. 110-245, title

I, Sec. 112(a), June 17, 2008, 122 Stat. 1635.)

 

-REFTEXT-

REFERENCES IN TEXT

The date of the enactment of this paragraph, referred to in

subsec. (b)(4), is the date of enactment of Pub. L. 108-121, which

was approved Nov. 11, 2003.

The date of the enactment of this paragraph, referred to in

subsec. (b)(5), is the date of enactment of Pub. L. 108-375, which

was approved Oct. 28, 2004.

 

 

-MISC1-

PRIOR PROVISIONS

A prior section 134 was renumbered section 140 of this title.

 

AMENDMENTS

2008 - Subsec. (b)(6). Pub. L. 110-245 added par. (6).

2004 - Subsec. (b)(3)(A). Pub. L. 108-375, Sec. 585(b)(2)(A),

substituted "paragraphs (4) and (5)" for "paragraph (4)".

Subsec. (b)(5). Pub. L. 108-375, Sec. 585(b)(1), added par. (5).

2003 - Subsec. (b)(3)(A). Pub. L. 108-121, Sec. 106(b)(1),

inserted "and paragraph (4)" after "subparagraphs (B) and (C)".

Pub. L. 108-121, Sec. 102(b)(2), substituted "subparagraphs (B)

and (C)" for "subparagraph (B)".

Subsec. (b)(3)(C). Pub. L. 108-121, Sec. 102(b)(1), added subpar.

(C).

Subsec. (b)(4). Pub. L. 108-121, Sec. 106(a), added par. (4).

1988 - Subsec. (b)(1). Pub. L. 100-647, Sec. 1011B(f)(2)(A),

inserted "(other than personal use of a vehicle)" after "in-kind

benefit" in introductory text.

Subsec. (b)(1)(B). Pub. L. 100-647, Sec. 1011B(f)(1), substituted

", regulation, or administrative practice" for "or regulation

thereunder".

Subsec. (b)(3)(A). Pub. L. 100-647, Sec. 1011B(f)(3), struck out

"under any provision of law or regulation described in paragraph

(1)" after "September 9, 1986,".

 

EFFECTIVE DATE OF 2008 AMENDMENT

Pub. L. 110-245, title I, Sec. 112(b), June 17, 2008, 122 Stat.

1635, provided that: "The amendment made by this section [amending

this section] shall apply to payments made before, on, or after the

date of the enactment of this Act [June 17, 2008]."

 

EFFECTIVE DATE OF 2004 AMENDMENT

Pub. L. 108-375, div. A, title V, Sec. 585(b)(3), Oct. 28, 2004,

118 Stat. 1932, provided that: "The amendments made by this

subsection [amending this section and sections 3121, 3306, and 3401

of this title] shall apply to travel benefits provided after the

date of the enactment of this Act [Oct. 28, 2004]."

 

EFFECTIVE DATE OF 2003 AMENDMENT

Pub. L. 108-121, title I, Sec. 102(b)(3), Nov. 11, 2003, 117

Stat. 1337, provided that: "The amendments made by this subsection

[amending this section] shall apply with respect to deaths

occurring after September 10, 2001."

Pub. L. 108-121, title I, Sec. 106(c), Nov. 11, 2003, 117 Stat.

1339, provided that: "The amendments made by this section [amending

this section and sections 3121, 3306, and 3401 of this title] shall

apply to taxable years beginning after December 31, 2002."

 

EFFECTIVE DATE OF 1988 AMENDMENT

Section 1011B(f)(2)(B) of Pub. L. 100-647 provided that: "The

amendment made by subparagraph (A) [amending this section] shall

apply to taxable years beginning after December 31, 1986."

Amendment by section 1011B(f)(1), (3) of Pub. L. 100-647

effective, except as otherwise provided, as if included in the

provision of the Tax Reform Act of 1986, Pub. L. 99-514, to which

such amendment relates, see section 1019(a) of Pub. L. 100-647, set

out as a note under section 1 of this title.

 

EFFECTIVE DATE

Section 1168(c) of Pub. L. 99-514, as amended by Pub. L. 100-647,

title I, Sec. 1011B(f)(4), Nov. 10, 1988, 102 Stat. 3490, provided

that: "The amendments made by this section [enacting this section]

shall apply to taxable years beginning after December 31, 1984."

 

NO INFERENCE TO BE DRAWN FROM AMENDMENT BY PUB. L. 108-121

Pub. L. 108-121, title I, Sec. 106(d), Nov. 11, 2003, 117 Stat.

1339, provided that: "No inference may be drawn from the amendments

made by this section [amending this section and sections 3121,

3306, and 3401 of this title] with respect to the tax treatment of

any amounts under the program described in section 134(b)(4) of the

Internal Revenue Code of 1986 (as added by this section) for any

taxable year beginning before January 1, 2003."

 

-FOOTNOTE-

(!1) So in original. Probably should be "a".

 

 

-End-