Extension of treatment of certain individuals performing services in the Sinai Peninsula and enhancement to include additional areas
Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle A — Make American Families and Workers Thrive Again › Part 1 — Permanently Preventing Tax Hikes on American Families and Workers
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(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— (1) the Sinai Peninsula of Egypt, if as of December, 22, 2017, 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, and (2) Kenya, Mali, Burkina Faso, and Chad if, as of the date of the enactment of this paragraph, any member of the Armed Forces of the United States is entitled to special pay under such section, for services performed in such location. Such term includes any such location only during the period such entitlement is in effect with respect to such location.. (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.
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