A bill to amend the Internal Revenue Code of 1986 to provide the same tax treatment for danger pay allowance as for combat pay.

This bill proposes to change the tax code so that federal employees receiving "danger pay" are treated the same as military members receiving "combat pay." Under this legislation, income earned by government personnel serving in designated high-risk foreign areas would be exempt from federal income tax. The practical impact would be an increase in take-home pay for diplomats, aid workers, and other federal employees stationed in locations characterized by civil insurrection, wartime conditions, or imminent physical danger.