1.26 Ark. Code R. 51-306(a)(4)
For enlisted personnel, gross income shall not include compensation received while on active service in a combat zone or while hospitalized as a result of serving in a combat zone. IRC Sec. 112(a). With respect to commissioned officers, gross income shall not include *compensation received while on active service in a combat zone or while hospitalized as a result of serving in a combat zone. IRC Sec. 112(b).
*The amount of compensation for a commissioned officer that is excludable from gross income is limited to the "maximum enlisted amount." The term "maximum enlisted amount" is defined as the highest rate of basic pay payable during the period of combat zone service to any enlisted member of the U.S. Armed Forces at the highest pay grade applicable to enlisted members.
1.26 Ark. Code R. 51-306(a)(4)