Under current law, compensation for active service members of the armed forces of the United States in a combat zone is not subject to state income tax. This bill would expand this exemption to include certain compensation of members of the National Guard and Reserve and those members who are deployed to locations outside the United States or activated to support state or federal response to emergencies within or outside of the United States.

Statutes affected:
Introduced: 40-18-3, 40-18-3