32 V.S.A. § 5830d: Deferral of income taxation; combat zone duty

The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:

(1) individuals called up for full-time active military duty as the result of the existence of a military conflict in an area designated as a combat zone by the President of the United States, regardless of whether such duty is performed within the combat zone; and

(2) individuals serving in an area treated by federal law in the same manner as if it were a combat zone.