ATTACHMENT 1

Combat Zone Tax Exclusion Areas

Executive Order 12744 (effective January 17, 1991)

Arabian Sea Portion that lies North of 10 degrees North Latitude and West of 68 degrees East Longitude
•	Bahrain
•	Gulf of Aden
•	Gulf of Oman
•	Iraq
•	Kuwait
•	Persian Gulf
•	Qatar
•	Oman
•	Red Sea
•	Saudi Arabia
•	United Arab Emirates

Direct Support of EO 12744

•	Turkey effective January 1, 2003
•	Israel effective January 1 – July 31, 2003
•	Eastern Med effective March 19 – July 31, 2003
•	Jordan effective March 19, 2003
•	Egypt effective March 19 – April 20, 2003

Executive Order 13239 (effective September 19, 2001) 

•	Afghanistan

Direct Support of EO 13239

•	Pakistan effective September 19, 2001
•	Tajikistan effective September 19, 2001
•	Jordan effective September 19, 2001
•	Incirlik AFB effective September 21, 2001
•	Kyrgyzstan effective October 1, 2001
•	Uzbekistan effective October 1, 2001
•	Phillipines (only troops w/orders that reference OEF) effective January 9, 2002 
•	Yemen effective April 10, 2002
•	Djibouti effective July 1, 2002

Executive Order 13119 (effective March 24, 1999)
Public Law 106-21 Establishing Kosovo as Qualified Hazardous Duty Area (March 24, 1999)

•	The Federal Republic of Yugoslavia (Serbia/Montenegro)
•	Albania
•	The Adriatic Sea
•	The Ionian Seas north of the 29th parallel

Public Law 104-117 Establishing a Qualified Hazardous Duty Area (November 1995)

•	Bosnia
•	Herzegovina
•	Croatia
•	Macedonia