To provide that members of the Armed Forces performing services in Niger, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

HR 6001 designates Niger, Mali, Burkina Faso, and Chad as "qualified hazardous duty areas" for tax purposes, treating military service there as if performed in a combat zone. This bill directly affects members of the U.S. Armed Forces serving in those countries, granting them access to specific tax benefits previously reserved for combat zones. Key provisions include excluding combat pay from income tax, providing death benefit protections, and allowing tax filing extensions similar to those for service in active combat zones. The change applies to military members eligible for hostile fire pay under Section 310 of Title 37, U.S. Code, during the period such eligibility exists. The bill takes effect upon enactment.