Hudson introduces tax cut for special operations

WASHINGTON, D.C.—U.S. Rep. Richard Hudson (R-NC) introduced the Special Operations Forces Tax Cut Act, or H.R. 5747, legislation to ensure special operators who are serving in combat receive the same tax relief:

“America’s military conducts global operations that don’t easily fit into one nation or geographic region,” Hudson said. “Oftentimes, it’s our special operations forces who serve in these dangerous corners of the world. These elite soldiers put their lives on the line, and they deserve the exact same tax relief as every other solider who serves in a combat zone. By expanding the Combat Zone Tax Exclusion, we will modernize the law to reflect the current realities of warfare and ensure fairness for service members who serve in combat situations.”

Under current law, a soldier who is deployed to a combat zone receives the Combat Zone Tax Exclusion, or CZTE. Present combat zones include the Afghanistan Area, the Kosovo Area and the Arabian Peninsula Area.

However, there are locations outside of combat zones where soldiers regularly conduct combat operations. Generally, these operations fall to Special Operations Forces that are conducting counter terrorism missions under the authority found in 10 USC 127e. This is the most common authority in which Unites States Special Operations Forces conduct counter terrorism operations.

H.R. 5747 would expand the CZTE to reflect the realities of American combat missions. This bill would allow any service member who is deployed under 10 USC 127e to receive the CZTE during their deployment, ensuring operators are given the exact same benefits as those who serve in designated combat zones no matter where they are geographically located.

The Military Order of the Purple Heart endorsed the legislation.