To amend the Internal Revenue Code of 1986 to expand the combat zone income tax exclusion to include income for the period of transit to the combat zone and to remove the limitation on such exclusion for commissioned officers.

H.R. 4952 proposes changes to the federal tax code to increase the amount of income military members can exclude from their taxes when serving in a combat zone. The bill would expand the tax-free period to include the time spent traveling directly to a combat zone and would remove the existing cap on the income exclusion for commissioned officers. If enacted, these changes would allow all service members, regardless of rank, to keep a larger portion of their pay while deployed in designated combat areas.