"Qualified military income"

# (1)

Wages that are paid to a member of a reserve component of the armed forces of the
United States, including the United States Space Force, or the National Guard for the

member's service in the reserve component or National Guard.

# (2)

For a member of an active component of the armed forces of the United States, including the United States Space Force, one hundred percent (100%) of wages that are paid to the member for taxable years beginning in 2024 and thereafter for service in the active component.

# (3)

Wages that are paid to a member of the United States Public Health Service
Commissioned Corps or the National Oceanic and Atmospheric Administration
Commissioned Officer Corps for the member's service.
As added by P.L.144-2007, SEC.4. Amended by P.L.121-2023, SEC.1; P.L.58-2025, SEC.1.