To amend the Internal Revenue Code of 1986 to extend to civilian employees of the Department of Defense serving in combat zones the tax treatment allowed to members of the Armed Forces serving in combat zones.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code, with respect to certain Department of Defense civilian employees serving in combat zones, to: (1) exclude from gross income certain combat zone compensation; (2) make the additional estate tax inapplicable; and (3) exclude the toll tax on telephone service from such zones.…