,i  #aaith ,,congress  #b;d ,session    
,h4 ,r4 #figj  ,,in ,,the ,,house ,,of  
,,representatives  ,january #g1         
#bjbf,mr4 ,rogers of ,alabama introduced
 the following bill2 which was referred 
to the ,committee on ,ways and ,means   
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to exclude from 
gross income the earnings from certain  
overseas deployments of members of the  
,armed ,forces4  #a4 ,combat zone       
exclusion expanded to include certain   
overseas deployments  7a7  ,enlisted    
personnel  ,section #aab7;a7 of the     
,internal ,revenue ,code of #aihf is    
amended by striking or at the end of    
paragraph 7#a71 by striking the period  
at the end of paragraph 7#b7 and        
inserting 1 or1 and by inserting after  
paragraph 7#b7 the following new        
paragraph3  7#c7 served overseas4  4    
7b7 ,commissioned officers ,section     
#aab7;b7 of such ,code is amended by    
striking or at the end of paragraph     
7#a71 by striking the period at the end 

of paragraph 7#b7 and inserting 1 or1   
and by inserting after paragraph 7#b7   
the following new paragraph3  7#c7      
served overseas4  4  7c7 ,definitions   
added ,section #aab7;c7 of such ,code is
 amended by adding at the end the       
following new paragraphs3  7#f7 ,the    
term overseas means any area outside the
 ,united ,states4  7#g7 ,the term served
 overseas does not include service      
during any month or portion thereof     
during which the taxpayer is overseas   
pursuant to permanent change of station 
orders4  7#h7 ,the term ,united ,states 
includes the territories and possessions
 of the ,united ,states4  4  7d7        
,conforming amendments  7#a7 ,the       
heading of section #aab of such ,code is
 amended by inserting and overseas after
 combat zone4  7#b7 ,the table of       
sections for part ,,iii of subchapter ,b
 of chapter #a of such ,code is amended 
by striking the item relating to section
 #aab and inserting the following3 ,sec4
 #aab4 ,certain combat zone and overseas

 compensation of members of the ,armed  
,forces4  7e7 ,effective date ,the      
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjbe4