Section 1 Short title
This Act may be cited as the “Special Operations Forces Tax Cut Act of 2018”.
Special Operations Forces Tax Cut Act of 2018
A BILL
To amend the Internal Revenue Code of 1986 to exclude from gross income compensation of members of the Armed Forces assigned to special operations forces who serve in support of certain operations combating terrorism.
Sec. 2 Gross income exclusion for members of Armed Forces combating terrorism in areas not otherwise designated combat zone
In general— Section 112(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(6) Service by any member of the Armed Forces assigned to special operations forces which is outside a combat zone and in support of an operation authorized under section 127e of title 10, United States Code, shall be treated as service in a combat zone.”
Clerical amendment— The heading for section 112(c) of such Code is amended by inserting “and special rule” after “Definitions”.
Effective date— The amendments made by this section shall apply to taxable years beginning after December 31, 2017.