26 USC 134 - Certain military benefits

(a) General rule 
Gross income shall not include any qualified military benefit.
(b) Qualified military benefit 
For purposes of this section
(1) In general 
The term qualified military benefit means 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 members status or service as a member of such uniformed services, and

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(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).
(2) No other benefit to be excludable except as provided by this title 
Notwithstanding any other provision of law, no benefit shall be treated as a qualified military benefit unless such benefit
(A) is a benefit described in paragraph (1), or
(B) is excludable from gross income under this title without regard to any provision of law which is not contained in this title and which is not contained in a revenue Act.
(3) Limitations on modifications 

(A) In general 
Except as provided in subparagraphs (B) and (C) and paragraphs (4) and (5), no modification or adjustment of any qualified military benefit after September 9, 1986, shall be taken into account.
(B) Exception for certain adjustments to cash benefits 
Subparagraph (A) shall not apply to any adjustment to any qualified military benefit payable in cash which
(i) is pursuant to a provision of law or regulation (as in effect on September 9, 1986), and
(ii) is determined by reference to any fluctuation in cost, price, currency, or other similar index.
(C) Exception for death gratuity adjustments made by law 
Subparagraph (A) shall not apply to any adjustment to the amount of death gratuity payable under chapter 75 of title 10, United States Code, which is pursuant to a provision of law enacted after September 9, 1986.

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(4) Clarification of certain benefits 
For purposes of paragraph (1), such term includes any dependent care assistance program (as in effect on the date of the enactment of this paragraph) for any individual described in paragraph (1)(A).
(5) Travel benefits under operation hero miles 
The term qualified military benefit includes a travel benefit provided under section 2613 of title 10, United States Code (as in effect on the date of the enactment of this paragraph).