### Question
Can you define what qualified military benefit means?


### Answer
**Qualified military benefit** is defined as the following in *26 U.S.C. § 134*:

> any allowance or in-kind benefit (other than personal use of a vehicle) which—



(A) is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member's status or service as a member of such uniformed services, and



(B) was excludable from gross income on September 9, 1986, under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title)

#### Citation:
  - *26 U.S.C. § 134*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART III-ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME**

