Certain military benefits

Gross income shall not include any qualified military benefit. For purposes of this section— The term “qualified military benefit” means any allowance or in-kind benefit (other than personal use of a vehicle) which— Notwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit— 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. Subparagraph (A) shall not apply to any adjustment to any qualified military benefit payable in cash which— 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. 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). 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). 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).