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H.R. 1IntroducedHouseSenatePresidentLawBecame law
Sec. 70118 · H.R. 1

Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas

Title VII — Finance › Subtitle A — Tax › Chapter 1 — Providing permanent tax relief for middle-class families and workers

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No wording changed between Senate changes and Final version sent to the President.

How the text changed

Senate changes → Final version sent to the President · Sec. 70118

(a) Treatment made permanent Section 11026(a) of Public Law 115–97 is amended by striking, with respect to the applicable period. (b) Kenya, Mali, Burkina Faso, and Chad included as hazardous duty areas Section 11026(b) of Public Law 115–97 is amended to read as follows: (b) Qualified hazardous duty area For purposes of this section, the term qualified hazardous duty area means each of the following locations, but only during the period for which any member of the Armed Forces of the United States is entitled to special pay under section 310 of title 37, United States Code (relating to special pay; duty subject to hostile fire or imminent danger), for services performed in such location: (1) the Sinai Peninsula of Egypt. (2) Kenya. (3) Mali. (4) Burkina Faso. (5) Chad.. (c) Conforming amendment Section 11026 of Public Law 115–97 is amended by striking subsections (c) and (d). (d) Effective date The amendments made by this section shall take effect on January 1, 2026.

•HR 1 ENRSEC. 70118

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