{"identifier":"/us/usc/t26/s134","title":26,"num":"\u00a7\u202f134.","heading":"Certain military benefits","text":"\u00a7\u202f134.\nCertain military benefits\n(a)\nGeneral rule\nGross income shall not include any qualified military benefit.\n(b)\nQualified military benefit\nFor purposes of this section\u2014\n(1)\nIn general\nThe term \u201cqualified military benefit\u201d means any allowance or in-kind benefit (other than personal use of a vehicle) which\u2014\n(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\u2019s status or service as a member of such uniformed services, and\n(B) was excludable from gross income on\nSeptember 9, 1986\n(2)\nNo other benefit to be excludable except as provided by this title\nNotwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit\u2014\n(A) is a benefit described in paragraph (1), or\n(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.\n(3)\nLimitations on modifications\n(A)\nIn general\nExcept as provided in subparagraphs (B) and (C) and paragraphs (4) and (5), no modification or adjustment of any qualified military benefit after\nSeptember 9, 1986\n(B)\nException for certain adjustments to cash benefits\nSubparagraph (A) shall not apply to any adjustment to any qualified military benefit payable in cash which\u2014\n(i) is pursuant to a provision of law or regulation (as in effect on\nSeptember 9, 1986\n(ii) is determined by reference to any fluctuation in cost, price, currency, or other similar index.\n(C)\nException for death gratuity adjustments made by law\nSubparagraph (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\nSeptember 9, 1986\n(4)\nClarification of certain benefits\nFor 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).\n(5)\nTravel benefits under operation hero miles\nThe term \u201cqualified military benefit\u201d includes a travel benefit provided under\nsection 2613 of title 10\n(6)\nCertain State payments\nThe term \u201cqualified military benefit\u201d 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\u2019s service in a combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).","url":"https://projectusc.org/usc/t26/s134.html","content":[{"t":"sec","id":"/us/usc/t26/s134","children":[{"t":"num","text":"\u00a7\u202f134."},{"t":"heading","text":"Certain military benefits"},{"t":"subsec","id":"/us/usc/t26/s134/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"General rule"},{"t":"content","children":[{"t":"p","text":"Gross income shall not include any qualified military benefit.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s134/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Qualified military benefit"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s134/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201cqualified military benefit\u201d means any allowance or in-kind benefit (other than personal use of a vehicle) which\u2014"},{"t":"subpara","id":"/us/usc/t26/s134/b/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" 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\u2019s status or service as a member of such uniformed services, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s134/b/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" was excludable from gross income on ","children":[{"t":"text","text":"September 9, 1986","tail":", under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s134/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"No other benefit to be excludable except as provided by this title"},{"t":"chapeau","text":"Notwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit\u2014"},{"t":"subpara","id":"/us/usc/t26/s134/b/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" is a benefit described in paragraph (1), or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s134/b/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" 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.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s134/b/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Limitations on modifications"},{"t":"subpara","id":"/us/usc/t26/s134/b/3/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"Except as provided in subparagraphs (B) and (C) and paragraphs (4) and (5), no modification or adjustment of any qualified military benefit after ","children":[{"t":"text","text":"September 9, 1986","tail":", shall be taken into account."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s134/b/3/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Exception for certain adjustments to cash benefits"},{"t":"chapeau","text":"Subparagraph (A) shall not apply to any adjustment to any qualified military benefit payable in cash which\u2014"},{"t":"clause","id":"/us/usc/t26/s134/b/3/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" is pursuant to a provision of law or regulation (as in effect on ","children":[{"t":"text","text":"September 9, 1986","tail":"), and"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s134/b/3/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" is determined by reference to any fluctuation in cost, price, currency, or other similar index.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s134/b/3/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Exception for death gratuity adjustments made by law"},{"t":"content","children":[{"t":"p","text":"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 ","children":[{"t":"text","text":"September 9, 1986","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s134/b/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Clarification of certain benefits"},{"t":"content","children":[{"t":"p","text":"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).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s134/b/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Travel benefits under operation hero miles"},{"t":"content","children":[{"t":"p","text":"The term \u201cqualified military benefit\u201d includes a travel benefit provided under ","children":[{"t":"ref","text":"section 2613 of title 10","href":"/us/usc/t10/s2613","tail":", United States Code (as in effect on the date of the enactment of this paragraph)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s134/b/6","children":[{"t":"num","text":"(6)"},{"t":"heading","text":"Certain State payments"},{"t":"content","children":[{"t":"p","text":"The term \u201cqualified military benefit\u201d 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\u2019s service in a combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}