§ 134.
(b)
Qualified military benefit
For purposes of this section—
(1)
In general
The term “qualified military benefit” means any allowance or in-kind benefit (other than personal use of a vehicle) which—
(A)
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
(B)
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).
(2)
No other benefit to be excludable except as provided by this title
Notwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit—
(A)
is a benefit described in paragraph (1), or
(B)
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.
(3)
Limitations on modifications
(B)
Exception for certain adjustments to cash benefits
Subparagraph (A) shall not apply to any adjustment to any qualified military benefit payable in cash which—
(i)
is pursuant to a provision of law or regulation (as in effect on September 9, 1986), and
(ii)
is determined by reference to any fluctuation in cost, price, currency, or other similar index.
(C)
Exception for death gratuity adjustments made by law
(4)
Clarification of certain benefits
(5)
Travel benefits under operation hero miles
(6)
Certain State payments
(Added [Pub. L. 99–514, title XI, § 1168(a)], Oct. 22, 1986, [100 Stat. 2512]; amended [Pub. L. 100–647, title I, § 1011B(f)(1)], (2)(A), (3), Nov. 10, 1988, [102 Stat. 3489], 3490; [Pub. L. 108–121, title I], §§ 102(b)(1), (2), 106(a), (b)(1), Nov. 11, 2003, [117 Stat. 1337–1339]; [Pub. L. 108–375, div. A, title V, § 585(b)(1)], (2)(A), Oct. 28, 2004, [118 Stat. 1931], 1932; [Pub. L. 110–245, title I, § 112(a)], June 17, 2008, [122 Stat. 1635]; [Pub. L. 115–141, div. U, title IV, § 401(a)(39)], Mar. 23, 2018, [132 Stat. 1186].)