Bahrain's Combat Zone Status: Understanding The Reality

Bahrain is considered a combat zone by the US Department of Defense. By Executive Order No. 12744, Bahrain was designated as a combat zone on January 17, 1991, along with the Persian Gulf, Red Sea, Gulf of Oman, Gulf of Aden, and the total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Qatar, and the United Arab Emirates. This designation includes the airspace and adjacent waters of these areas. As a result, US military personnel serving in Bahrain may be eligible for certain tax benefits and exclusions.

Bahrain's designation as a combat zone

On January 17, 1991, Bahrain was designated a combat zone by Executive Order 12744. This order was issued by President George H.W. Bush and included the following areas (including airspace and adjacent waters) as combat zones: the Persian Gulf, the Red Sea, the Gulf of Oman, the Gulf of Aden, the portion of the Arabian Sea that lies north of 10 degrees N. Lat. and west of 68 degrees E. Long., and the total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Qatar, and the United Arab Emirates. This designation was made as a result of the first Gulf War, which began in August 1990 with Iraq's invasion of Kuwait and ended in February 1991 with a ceasefire negotiated between the United Nations and Iraq.

The designation of Bahrain as a combat zone had significant implications for U.S. military personnel serving in the region. Under the U.S. tax code, income earned by military personnel while serving in a designated combat zone is exempt from federal income taxes. This includes active-duty pay, imminent-danger pay, hostile-fire pay, re-enlistment bonuses, pay for accrued leave, awards or achievement pay, and student loan repayments. These tax benefits are designed to ease the financial burden on service members and their families during their deployment in hazardous and high-risk areas.

In addition to tax benefits, service members in Bahrain would also have been eligible for other benefits and entitlements associated with serving in a combat zone. This could include hazardous duty pay, which is a special type of compensation for military personnel assigned to hazardous duty areas. It is intended to compensate service members for the risks and hardships associated with serving in dangerous and challenging environments.

The designation of Bahrain as a combat zone also has implications for operational security and force protection. Military units operating in a combat zone typically adopt more stringent force protection measures to safeguard personnel and assets from enemy attacks and threats. This can include the establishment of secure perimeters, the implementation of combat patrols, and the enforcement of strict operational security procedures to prevent the disclosure of sensitive information to the enemy.

The combat zone designation for Bahrain remained in force even after the conclusion of the first Gulf War. This reflects the ongoing security challenges and potential threats in the region. Bahrain continues to be a strategic location for the U.S. military, hosting the Naval Support Activity Bahrain, which serves as the headquarters for the U.S. Fifth Fleet. The presence of U.S. forces in Bahrain contributes to regional stability and enables the projection of naval power in the Persian Gulf, the Arabian Sea, and surrounding areas.

Tax benefits for US military members in combat zones

The US Department of Defense has designated certain areas as combat zones, which include Bahrain. These designations are made through Executive Orders and offer tax benefits to US military members serving in these zones.

The Internal Revenue Service (IRS) provides tax benefits to eligible members of the US Armed Forces who have served in designated combat zones. These tax benefits are outlined in IRS Publication 3, Armed Forces' Tax Guide, which is the authoritative source for all military-specific tax matters.

• Income Exclusion: Military compensation earned in a combat zone is excluded from taxation. This includes basic pay, reenlistment bonuses, school loan repayments, imminent danger/hostile fire pay, leave benefits, awards, and other financial incentives.
• Foreign Earned Income Exclusion: Contractors or employees of contractors supporting the US Armed Forces in designated combat zones may qualify for the foreign earned income exclusion.
• Deadline Extensions: The term "combat zone" includes contingency operations areas with respect to deadline extensions.
• Hazardous Duty Areas: The term "combat zone" also encompasses qualified hazardous duty areas, as designated by the Department of Defense.

It is important to note that these tax benefits are subject to specific requirements and conditions outlined by the IRS. Additionally, the list of recognized combat zones may change over time, and it is advisable to refer to the latest IRS publications and seek expert tax advice for specific situations.

Bahrain's role in Operation Inherent Resolve

Bahrain was designated a combat zone by Executive Order 12744 on January 17, 1991. This order also designated the Persian Gulf, Red Sea, Gulf of Oman, Gulf of Aden, and the total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Qatar, and the United Arab Emirates.

The bulk of OIR's combat operations have consisted of airstrikes against IS, with various ground forces deployed, including special forces, artillery, training, and military advisors. The United States accounts for the vast majority of airstrikes (75-80%), with the remainder conducted by a number of coalition partners. The coalition includes over 30 countries, and while it is not under NATO, all 30 NATO members are contributing in some way.

The coalition's headquarters are at Camp Arifjan in Kuwait, and it includes personnel from 27 nations involved in coordinating operations in Iraq and Syria. The coalition ended its combat mission in Iraq in December 2021, but US troops remain in the country in a training and advisory role.

Hazard pay for US military members in Bahrain

Bahrain is not currently listed as an active combat zone by the US Department of Defense (DoD). However, US military members serving in Bahrain may still be eligible for hazard pay if they meet certain conditions.

The DoD defines a combat zone as "an area in which Armed Forces of the United States are and have been engaged in combat." Bahrain was designated as a combat zone by Executive Order 12744, which came into effect on January 17, 1991, during the Gulf War. This designation included the total land areas of several countries in the Arabian Peninsula, including Bahrain. However, this designation has since been revoked, and Bahrain is no longer considered a combat zone by the DoD.

To qualify for hazard pay, US military members in Bahrain must be serving in an area designated as a combat zone by the DoD and receiving special pay for duty subject to hostile fire or imminent danger. This special pay is certified by the Department of Defense and indicates that the individual is serving in an area where they are subject to hostile fire or imminent danger.

In addition to active combat zones, the DoD also designates certain areas as qualified hazardous duty areas (QHDAs). These are areas that pose a significant risk to the safety and security of US military personnel, even if they are not directly engaged in combat. It is worth noting that while Bahrain is not currently designated as a combat zone, it may still be designated as a QHDA, which could qualify US military members serving in Bahrain for hazard pay.

It is important for US military members serving in Bahrain to stay up-to-date with the latest designations by the DoD and to consult with their unit's financial or personnel officers to understand their eligibility for hazard pay and other benefits.

The definition of a combat zone

A combat zone is a term used to describe a designated area of military operations, specifically where armed forces engage in or have engaged in combat. It is a broad term that encompasses not only the areas of direct combat but also the surrounding regions that provide direct combat support and are deemed qualified hazardous duty areas.

The President of the United States has the authority to declare a region a combat zone through an Executive Order. This designation is typically made when U.S. armed forces are actively engaged in combat within the area. The Department of Defense also plays a role in recognising combat zones, particularly in terms of tax benefits for those serving in these regions.

Combat zones are often associated with deadline extensions and tax benefits for eligible military personnel serving in these areas. These benefits can include foreign earned income exclusion and special pay for duty subject to hostile fire or imminent danger.

In the context of Bahrain, it was included in the designation of the Arabian Peninsula area as a combat zone through Executive Order No. 12744, which came into effect on January 17, 1991. This order specified the total land areas of several countries, including Bahrain, as part of the designated combat zone, along with the adjacent waters and airspace.

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