Bahrain's Combat Zone: A Strategic Military Perspective

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 part of the Arabian Sea that is north of 10 degrees north latitude and west of 68 degrees east longitude, and the total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Qatar, and the United Arab Emirates. This designation includes airspace and adjacent waters.

Bahrain is part of the Arabian Peninsula combat zone

The Department of Defense (DoD) has also certified certain countries for combat zone tax benefits due to their direct support of military operations in the Arabian Peninsula combat zone. These countries include Jordan, Lebanon, and Turkey (east of 33.51 degrees east longitude).

The Internal Revenue Service (IRS) defines a combat zone as an area designated by the President through an executive order, where the Armed Forces are engaging in or have engaged in combat. This includes actual combat areas, direct combat support areas, and qualified hazardous duty areas. Military personnel serving in combat zones may be eligible for various tax benefits and exclusions on their income.

It is important to note that the definition of a "combat zone" can vary depending on the specific context and the organization defining it. The information provided here specifically relates to the IRS's definition of a combat zone for tax purposes.

Bahrain is a designated combat zone

The IRS defines a combat zone as an area designated by the President through an executive order where the Armed Forces are engaging in or have engaged in combat. The term "combat zone" is a general term that includes actual combat areas, direct combat support areas, and qualified hazardous duty areas. To qualify for combat-related tax benefits, service members must meet specific requirements, such as serving in an active combat area designated by Executive Order and receiving special pay for duty subject to hostile fire or imminent danger.

Bahrain's designation as a combat zone has been in force since 1991, and it is important to note that this designation can change over time as the situation on the ground evolves. It is always advisable to check with official sources and professionals for the most up-to-date information.

The designation of Bahrain as a combat zone has implications for both military personnel and their families. Military members serving in Bahrain may be eligible for various benefits, including tax exemptions on their combat pay, student loan repayment assistance, and hazardous duty pay. Additionally, their families may be entitled to certain benefits and support during their loved ones' deployment in a designated combat zone.

Being in a combat zone also comes with specific challenges and risks. Military personnel in Bahrain may face hostile fire, imminent danger, or other hazardous conditions. It is crucial for them to receive proper training, equipment, and support to navigate these challenges effectively and ensure their safety and well-being.

Bahrain is not Afghanistan, a separate combat zone

Afghanistan and Bahrain are two distinct regions with different historical and political backgrounds, and it is important to understand their unique contexts. While both countries have experienced conflict, the nature and extent of these conflicts differ significantly.

Bahrain, a small island nation in the Persian Gulf, has a long history as a strategic location due to its oil reserves. During World War II, Bahrain became a 'zone of operations', sparking fear among its residents and concerns among the British about the safety of its oil installations. This incident brought attention to the strategic importance of Bahrain and other oil-producing regions in the Gulf. However, Bahrain did not become a major war zone during World War II, and no further air raids took place.

On the other hand, Afghanistan has been a recognised combat zone since September 19, 2001, when Executive Order No. 13239 designated it as such. This followed the September 11 attacks and the US-led invasion of Afghanistan to topple the Taliban regime. The war in Afghanistan was the longest in US military history, lasting from 2001 to 2021. It resulted in significant casualties, with an estimated 176,000–212,000+ deaths, including civilians. The conflict also caused widespread displacement, with millions of Afghans becoming refugees or internally displaced.

While Bahrain has experienced political unrest and protests, it has not witnessed the same level of prolonged armed conflict as Afghanistan. Afghanistan's conflict involved international military coalitions, insurgent groups, and complex dynamics with neighbouring countries, particularly Pakistan. The war in Afghanistan was characterised by guerrilla warfare, suicide attacks, and widespread insurgency.

The differences between Bahrain and Afghanistan are evident in their current situations. Afghanistan is facing the aftermath of decades of war, with ongoing challenges related to poverty, food insecurity, and a broken economy. The country is also dealing with the Taliban's recent return to power and the establishment of an Islamic Emirate. In contrast, Bahrain, while facing its own set of challenges, is not in the same category as Afghanistan in terms of being a separate combat zone.

In summary, while Bahrain and Afghanistan have both experienced conflict, the scale, nature, and impact of these conflicts are vastly different. Afghanistan has been a designated combat zone for over two decades, with a prolonged armed conflict involving international coalitions and resulting in significant casualties and displacement. Bahrain, while strategically important, especially during World War II, has not experienced the same level of intense and prolonged armed conflict as Afghanistan. Therefore, it is essential to understand the unique historical and political contexts of each country when discussing combat zones.

Bahrain is not Yugoslavia, another combat zone

Bahrain is not considered a combat zone by the US Department of Defense. However, it was designated as a combat zone by Executive Order 12744, which came into effect on January 17, 1991. This order defined the total land areas of Bahrain, as well as Iraq, Kuwait, Saudi Arabia, Oman, Qatar, and the United Arab Emirates, as combat zones. This designation was made in relation to the Gulf War, which took place from 1990 to 1991. As a result of this designation, military personnel serving in Bahrain during this period may have been eligible for certain tax benefits and other benefits related to military service in a combat zone.

The situation in Bahrain is significantly different from that of Yugoslavia, which was the site of a series of deadly ethnic conflicts known as the Yugoslav Wars. These conflicts took place from 1991 to 2001 and resulted in a massive number of deaths and severe economic damage to the region. The Yugoslav Wars involved a complex mix of ethnic conflicts, wars of independence, and insurgencies that ultimately led to the breakup of Yugoslavia into six independent countries. The wars were marked by numerous war crimes, including genocide, crimes against humanity, ethnic cleansing, massacres, and mass rape.

The conflicts in Yugoslavia were primarily driven by unresolved tensions between ethnic minorities within the country, which escalated into violent confrontations. The country's constituent republics, including Slovenia, Croatia, Bosnia and Herzegovina, Montenegro, Serbia, and Macedonia, declared independence due to these tensions, leading to further conflict. The Yugoslav People's Army (JNA) initially sought to preserve the unity of Yugoslavia but gradually came under the influence of Serbian nationalist leader Slobodan Milošević. As a result, the JNA lost support from other ethnic groups and effectively became a fighting force composed mostly of Serbs and Montenegrins.

The violence in Yugoslavia resulted in a massive refugee crisis, with an estimated 2.4 million refugees and an additional 2 million internally displaced persons. The wars also caused catastrophic economic damage, with Bosnia and Herzegovina, the country most heavily affected by the fighting, estimating the overall war damages at $50-70 billion. The conflict in Bosnia and Herzegovina alone resulted in between 97,207 and 102,622 deaths, including civilians and soldiers.

In summary, while Bahrain was designated as a combat zone during the Gulf War in 1991, it does not share the same context of prolonged and deadly ethnic conflicts that occurred in Yugoslavia during the 1990s. The situation in Bahrain has not involved the same scale of violence, refugee crises, or economic devastation as that seen in Yugoslavia. Therefore, it is important to recognize that Bahrain is not another Yugoslavia in terms of being a combat zone.

Bahrain is not Sinai, a combat zone with tax benefits

Bahrain is not a combat zone. However, it was designated as a combat zone by Executive Order No. 12744, which includes the total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Qatar, and the United Arab Emirates. This order was enacted on January 17, 1991, and does not seem to be currently in effect.

Bahrain does not have a personal income tax (PIT) regime. However, it does have a social insurance contribution of 19% for local employees (12% employer, 7% employee) and 4% for expatriate employees (3% employer, 1% employee). Additionally, in 2018, Bahrain introduced a value-added tax (VAT) under the Unified GCC VAT framework.

On the other hand, Sinai is a combat zone that falls under the Tax Cuts and Jobs Act (TCJA). This means that members of the US military who serve in the Sinai Peninsula can claim combat zone tax benefits. These benefits include the exclusion of foreign earned income.

Therefore, while Bahrain is not a combat zone like Sinai, it does offer tax benefits and incentives for businesses and individuals, including the lack of PIT and the introduction of VAT.

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