Section 5830d - Deferral of income taxation; combat zone dutyThe provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:
(1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and(2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone.Added 1991, No. 110, § 2, eff. 6/28/1991; amended 1995, No. 169 (Adj. Sess.), § 25, eff. 5/15/1996.