§134 — Certain military benefits
46 cases·8 followed·2 distinguished·1 questioned·1 limited·3 overruled·31 cited—17% support
Statute Text — 26 U.S.C. §134
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—
is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member’s status or service as a member of such uniformed services, and
was excludable from gross income on
September 9, 1986
, under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title).
Notwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit—
is a benefit described in paragraph (1), or
is excludable from gross income under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act.
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—
is pursuant to a provision of law or regulation (as in effect on
September 9, 1986
), and
is determined by reference to any fluctuation in cost, price, currency, or other similar index.
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).
46 Citing Cases
Petitioners contend that the unreported portion of the JROTC instructor's pay represents "qualified military benefits" that are excludable from gross income pursuant to section 134 and 10 U .S .C .
- 4 - Petitioner contends that the unreported portion of his JROTC pay represents "qualified military benefits" that are excludable from gross income pursuant to section 134 and 10 U.S.C.
esults in computational adjustments to petitioner's medical and miscellaneous deductions. Petitioner contends that he is entitled to exclude $16,221.56 of JROTC income from gross income for the 1995 tax year pursuant to 10 U.S.C. section 2031(d) and section 134. Gross income includes all income from whatever source derived. See sec. 61. Military pay received by members of the U.S. Armed Forces is generally includable in gross income. See sec. 1.61-2(a)(1), Income Tax Regs. Congress may specifica
2031(d) and section 134 of the Internal Revenue Code.
Moore et al., Moore’s Federal Practice § 134.02[1][c] (3d ed.