"Qualified military income"

Sec. 34. "Qualified military income" means the following: (1) Wages that are paid to a member of a reserve component of the armed forces of the United States or the National Guard for the member's service in the reserve component or National Guard. (2) For a member of an active component of the armed forces of the United States one hundred percent (100%) of wages that are paid to the member for taxable years beginning in 2024 and thereafter for service in the active component. As added by P.L.144-2007, SEC.4. Amended by P.L.121-2023, SEC.1.