Tax relief for military personnel in combat zones.

• Position: FTB News - Franchise Tax Board - Brief Article

The FTB offers personal income tax relief to military members and reservists. California tax law generally conforms to federal tax benefits for combat zones and qualified hazardous duty areas, including:

* Exclusion of combat zone pay from taxable income;

* Extensions of the filing due date for personal income tax returns until at least 180 days after leaving the combat zone or qualified hazardous duty area without incurring penalties or interest; and

* Suspension of delinquent tax collection of military personnel serving in the combat area for 180 days after leaving the combat zone or qualified hazardous duty area.

For enlisted members and warrant officers, all compensation for active service earned in a combat zone is tax-free. Special pay, such as re-enlistment bonuses, is also tax-free if the service member re-enlists in a combat zone.

For commissioned officers, the monthly tax exclusion is capped at the highest enlisted pay, plus any hostile or imminent...