# Pub. L. 104-117: changes to the Internal Revenue Code

1996-03-20, 110 Stat. 828. Source: <https://www.govinfo.gov/link/plaw/104/public/117>.

## Legislative history

- Bill: [H.R. 2778](https://www.congress.gov/bill/104th-congress/house-bill/2778)
- House report: [H. Rept. 104-465](https://www.govinfo.gov/content/pkg/CRPT-104hrpt465/html/CRPT-104hrpt465.htm)

## § 112: Certain combat zone compensation of members of the Armed Forces

- § 112(b): Pub. L. 104–117, § 1(d)(1), substituted “the maximum enlisted amount” for “$500” in introductory provisions.
- § 112(c)(5): Pub. L. 104–117, § 1(d)(2), added par. (5).

## § 3401: Definitions

- § 3401(a)(1): Pub. L. 104–117 inserted before semicolon “to the extent remuneration for such service is excludable from gross income under such section”.