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Inactive-duty training

Scheduled training periods, like weekend drills or annual training exercises, performed by members of the military Reserve components and National Guard when they are not called to full-time active duty.

Gross income

All income from any source, unless specifically excluded by law, that is used to calculate a person's total taxable income before deductions.

Internal Revenue Code of 1986

The official body of federal tax law in the United States, which outlines what income is taxed, what deductions are allowed, and how taxes are administered.

Qualified military benefit

A specific type of payment or allowance provided to military personnel that is considered tax-exempt by federal law.

Enactment

The process by which a bill officially becomes law after being passed by Congress and signed by the President.