The Internal Revenue Service tracks combat zones for tax purposes. The term generally refers to "hostile areas where (the) military may serve, (including) actual combat areas, direct combat support areas and qualified hazardous duty areas," the IRS said on a webpage last reviewed and updated Aug. 19.
Citing the Defense Department, the IRS said that as of August, recognized combat zones included the Sinai Peninsula, and the Afghanistan, Kosovo and Arabian Peninsula areas.
Uh ...wHat in wHirl?
https://www.wusf.org/politics-issues/2024-09-13/politifact-fl-harris-debate-remarks-us-military-combat-zones-misleading
https://www.irs.gov/individuals/military/combat-zones