When a member of the US Armed Forces dies while on active duty in a combat zone or qualified hazardous duty area or as a result of wounds, disease, or injury incurred while so serving, no income tax is due for the year in which the death occurred, nor for any earlier years served in the combat zone or qualified hazardous duty area.

If, while serving in a combat zone or qualified hazardous duty area a member of the US Armed Forces becomes a prisoner of war or is officially declared to be "missing in action" that person is deemed to be serving in the combat zone or qualified hazardous duty area as long as he or she retains that status for military purposes.