H.R. 2157 — To provide that members of the Armed Forces performing services in Kenya, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

This bill treats Kenya, Mali, Burkina Faso, and Chad as combat zones for purposes of determining eligibility for certain federal tax benefits available to members of the U.S. Armed Forces. (Conditions apply.) Specifically, under the bill, a qualified hazardous duty area is treated as a combat zone for purposes of determining the filing status of an individual whose spouse is missing in action;excluding compensation received by a member of the Armed Forces serving in a combat zone from gross income and wages subject to withholding;forgiving the income tax liability of a member of the Armed Forces who dies in a combat zone;certain estate tax rules applicable to a member of the Armed Forces w...