A bill to provide that members of the Armed Forces performing services at Guantanamo Bay Naval Station, Cuba, and in the Horn of Africa in support of Operation Enduring Freedom shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone, and for other purposes.

Entitles military personnel eligible for special pay for hostile fire or imminent danger for services at Guantanamo Bay Naval Station, Cuba, and in the Horn of Africa in support of Operation Enduring Freedom or any successor operation to specified tax benefits as if such services were performed in a combat zone.