### Question
Can you define what Desert Shield services means?


### Answer
**Desert Shield services** is defined as the following in *26 U.S.C. § 7508*:

> any services in the Armed Forces of the United States or in support of such Armed Forces if—


(A) such services are performed in the area designated by the President pursuant to this subparagraph as the “Persian Gulf Desert Shield area”, and


(B) such services are performed during the period beginning on August 2, 1990, and ending on the date on which any portion of the area referred to in subparagraph (A) is designated by the President as a combat zone pursuant to section 112

#### Citation:
  - *26 U.S.C. § 7508*
  - Heading: **Subtitle F-Procedure and Administration > CHAPTER 77-MISCELLANEOUS PROVISIONS**

