10 U.S.C. § 1175a
EDITORIAL NOTES
REFERENCES IN TEXTChapter 24 of the Internal Revenue Code of 1986, referred to in subsec. (h)(2)(A), is classified generally to chapter 24 (§3401 et seq.) of Title 26, Internal Revenue Code.
AMENDMENTS2022-Subsec. (e)(2)(B). Pub. L. 117-263 substituted "sections 452 and 453(c)" for "sections 474 and 476". 2019-Subsec. (j)(1). Pub. L. 116-92, §603(1), substituted "paragraphs (2), (3), and (4)" for "paragraphs (2) and (3)".Subsec. (j)(4), (5). Pub. L. 116-92, §603(2), (3), added par. (4) and redesignated former par. (4) as (5). 2016-Subsec. (j)(2). Pub. L. 114-328, §526(1), substituted "12304, 12304a, or 12304b" for "or 12304" and "502(f)(1)(A)" for "502(f)(1)".Subsec. (j)(3). Pub. L. 114-328, §526(2), substituted "502(f)(1)(B)" for "502(f)(2)".Subsec. (k)(1). Pub. L. 114-328, §508(c), substituted "December 31, 2025" for "December 31, 2018".2013-Subsec. (e)(2)(B). Pub. L. 112-239, §1076(a)(9), made technical amendment to directory language of Pub. L. 112-81, §631(f)(4)(A) . See 2011 Amendment note below. 2011-Subsec. (e)(2)(B). Pub. L. 112-81, §631(f)(4)(A), as amended by Pub. L. 112-239, §1076(a)(9), substituted "474" for "404" and "476" for "406".Subsec. (j)(3). Pub. L. 111-383 substituted "this title" for "title 10". Subsec. (k)(1). Pub. L. 112-81, §526, substituted "December 31, 2018" for "December 31, 2012".2009-Subsec. (h)(1). Pub. L. 111-84 substituted "qualifies" for "qualities". 2006-Subsec. (f). Pub. L. 109-364, §623(a)(1), substituted "four" for "two".Subsec. (k)(1). Pub. L. 109-364, §623(a)(2), substituted "2012" for "2008".
STATUTORY NOTES AND RELATED SUBSIDIARIES
EFFECTIVE DATE OF 2013 AMENDMENT Pub. L. 112-239, div. A, title X, §1076(a), Jan. 2, 2013, 126 Stat. 1947, provided that the amendment made by section 1076(a)(9) is effective Dec. 31, 2011, and as if included in Pub. L. 112-81 as enacted.
LIMITATION ON APPLICABILITY Pub. L. 109-163, div. A, title VI, §643(b), Jan. 6, 2006, 119 Stat. 3310, which provided that, during the period beginning on Jan. 6, 2006, and ending on Dec. 31, 2008, members eligible for separation and for voluntary separation pay and benefits under this section would be limited to officers who had met the eligibility requirements of this section, but had not completed more than 12 years of active service as of the date of separation, was repealed by Pub. L. 109-364, div. A, title VI, §623(a)(3), Oct. 17, 2006, 120 Stat. 2256.
- includes
- "includes" means "includes but is not limited to"; and
- Secretary concerned
- The term "Secretary concerned" means-(A) the Secretary of the Army, with respect to matters concerning the Army;(B) the Secretary of the Navy, with respect to matters concerning the Navy, the Marine Corps, and the Coast Guard when it is operating as a service in the Department of the Navy;(C) the Secretary of the Air Force, with respect to matters concerning the Air Force and the Space Force; and(D) the Secretary of Homeland Security, with respect to matters concerning the Coast Guard when it is not operating as a service in the Department of the Navy.
- active duty
- The term "active duty" means full-time duty in the active military service of the United States, including sustained duty in the Space Force. Such term includes full-time training duty, annual training duty, and attendance, while in the active military service, at a school designated as a service school by law or by the Secretary of the military department concerned. Such term does not include full-time National Guard duty.
- active service
- The term "active service" means service on active duty or full-time National Guard duty.
- armed forces
- The term "armed forces" means the Army, Navy, Air Force, Marine Corps, Space Force, and Coast Guard.
- full-time National Guard duty
- The term "full-time National Guard duty" means training or other duty, other than inactive duty, performed by a member of the Army National Guard of the United States or the Air National Guard of the United States in the member's status as a member of the National Guard of a State or territory, the Commonwealth of Puerto Rico, or the District of Columbia under section 316, 502, 503, 504, or 505 of title 32 for which the member is entitled to pay from the United States or for which the member has waived pay from the United States.
- grade
- The term "grade" means a step or degree, in a graduated scale of office or military rank, that is established and designated as a grade by law or regulation.
- pay
- The term "pay" includes basic pay, special pay, retainer pay, incentive pay, retired pay, and equivalent pay, but does not include allowances.
- rank
- The term "rank" means the order of precedence among members of the armed forces.
- rating
- The term "rating" means the name (such as "boatswain's mate") prescribed for members of an armed force in an occupational field. The term "rate" means the name (such as "chief boatswain's mate") prescribed for members in the same rating or other category who are in the same grade (such as chief petty officer or seaman apprentice).
- uniformed services
- The term "uniformed services" means-(A) the armed forces;(B) the commissioned corps of the National Oceanic and Atmospheric Administration; and(C) the commissioned corps of the Public Health Service.