Combat zone compensation not considered gross income.

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54A:6-32 Combat zone compensation not considered gross income.

1. Gross income shall not include amounts received as combat zone compensation by members of the Armed Forces of the United States that is excluded from federal taxable income pursuant to section 112 of the federal Internal Revenue Code of 1986, 26 U.S.C. s.112.

L.2020, c.93.


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