(a) In general
Subsection (a) of section 134 of the Internal Revenue Code of 1986 is amended by striking any qualified military benefit and inserting any bonus paid to a member of the uniformed services under chapter 5 of title 37, United States Code, or any qualified military benefit.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2024.