A bill 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.

S 3101 extends existing combat zone tax benefits to U.S. military members serving in Niger, Mali, Burkina Faso, and Chad. It treats these countries as "combat zones" under the Internal Revenue Code, allowing service members to access the same tax advantages they would receive if deployed in an active war zone. This includes exclusions for combat pay, special rules for spouses in missing status, and extended deadlines for tax filings. The bill directly affects military personnel stationed in these four African nations who are currently eligible for hostile-fire pay under existing law. The change applies immediately upon the bill's enactment.