Some men and women in the U.S. armed forces are eligible for some extra income tax benefits because they now have the option to include or exclude the government pay they receive while serving in a combat zone. This choice occurs when service members compute credits based on their taxable income.
http://www.sun-sentinel.com/business/columnists/sfl-zkristof08mar08,0,1158274.column?coll=sfla-business-col