To provide an extension of time for the payment of Federal income tax on the nonexcluded portion of the combat pay of members of the Armed Forces of the United States serving in the Persian Gulf conflict.

[AI summary unavailable — showing source text] Provides an extension, at the election of the qualified taxpayer, of the time for payment of income tax on the nonexcluded portion of the combat pay of members of the armed forces serving in the Persian Gulf conflict.…