§ 134 Certain military benefits

OLRC 119-134 · eCFR 2026-10-19 · 5 amending Acts

Enacted 1986 · Pub. L. 99-514 Amended · 5 Acts

198619882003200420082018(a) General rule(b) Qualified military benefit
Prior provisions 1
  • A prior section 134 was renumbered section 140 of this title.
Connections Cited by 0 · Cites 1
    § 134 Certain military benefits

    Cases: Bynam v. Commissioner, T.C. Memo. 2001-142; Tucker v. Commissioner, T.C. Memo. 1999-373; Dorsey v. Commissioner, T.C. Memo. 2006-50

    (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—

    Amended 1988
    • 1988 Pub. L. 100-647 Pub. L. 100–647, § 1011B(f)(2)(A), inserted “(other than personal use of a vehicle)” after “in-kind benefit” in introductory text.
    Cited by 2

      (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

      Cited by 1

        (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).

        Amended 1988
        • 1988 Pub. L. 100-647 Pub. L. 100–647, § 1011B(f)(1), substituted “, regulation, or administrative practice” for “or regulation thereunder”.

        (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.

        Amended 1988, 2003, 2004
        • 2004 Pub. L. 108-375 Pub. L. 108–375, § 585(b)(2)(A), substituted “paragraphs (4) and (5)” for “paragraph (4)”.
        • 2003 Pub. L. 108-121 Pub. L. 108–121, § 106(b)(1), inserted “and paragraph (4)” after “subparagraphs (B) and (C)”.
        • 2003 Pub. L. 108-121 Pub. L. 108–121, § 102(b)(2), substituted “subparagraphs (B) and (C)” for “subparagraph (B)”.
        • 1988 Pub. L. 100-647 Pub. L. 100–647, § 1011B(f)(3), struck out “under any provision of law or regulation described in paragraph (1)” after “September 9, 1986,”.
        Cited by 2

          (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—

          “any adjustment to any qualified military benefit payable in cash” Opening words
          Textual readingALL OF= subparagraph (A) does not apply

          (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.

          Cited by 1

            (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.

            Amended 2003
            Cited by 1

              (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).

              Amended 2003
              Cited by 1

                (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).

                Amended 2004
                Cited by 1

                  (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 a combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).

                  Amended 2008, 2018