Page:United States Statutes at Large Volume 118.djvu/1961

 118 STAT. 1931 PUBLIC LAW 108–375—OCT. 28, 2004 ‘‘(A) is deployed on active duty outside the United States away from the permanent duty station of the member in support of a contingency operation; and ‘‘(B) is granted, during such deployment, rest and recu perative leave, emergency leave, convalescent leave, or another form of leave authorized for the member; or ‘‘(2) in the case of a member of the armed forces recuperating from an injury or illness incurred or aggravated in the line of duty during such a deployment, facilitating the travel of family members of the member in order to be reunited with the member. ‘‘(e) ADMINISTRATION.—(1) The Secretary shall designate a single office in the Department of Defense to carry out this section. That office shall develop rules and procedures to facilitate the acceptance and distribution of travel benefits under this section. ‘‘(2) For the use of travel benefits under subsection (d)(2) by family members of a member of the armed forces, the Secretary may, as the Secretary determines appropriate, limit— ‘‘(A) eligibility to family members who, by reason of affinity, degree of consanguinity, or otherwise, are sufficiently close in relationship to the member of the armed forces to justify the travel assistance; ‘‘(B) the number of family members who may travel; and ‘‘(C) the number of trips that family members may take. ‘‘(3) The Secretary of Defense may, in an exceptional case, authorize a person not described in subsection (d)(2) to use a travel benefit accepted under this subsection to visit a member of the armed forces described in subsection (d)(1) if that person has a notably close relationship with the member. The travel benefit may be used by such person only in accordance with such conditions and restrictions as the Secretary determines appropriate and the rules established by the air carrier or surface carrier that is the source of the travel benefit. ‘‘(f) SERVICES OF NONPROFIT ORGANIZATION.—The Secretary of Defense may enter into an agreement with a nonprofit organization to use the services of the organization— ‘‘(1) to promote the donation of travel benefits under this section, except that amounts appropriated to the Department of Defense may not be expended for this purpose; and ‘‘(2) to assist in administering the collection, distribution, and use of travel benefits under this section. ‘‘(g) FAMILY MEMBER DEFINED.—In this section, the term ‘family member’ has the meaning given that term in section 411h(b)(1) of title 37.’’. (2) The table of sections at the beginning of such chapter is amended by adding at the end the following new item: ‘‘2613. Acceptance of frequent traveler miles, credits, and tickets; use to facilitate rest and recuperation travel of deployed members and their families.’’. (b) TAX TREATMENT OF TRAVEL BENEFITS DONATED FOR OPER ATION HERO MILES.— (1) EXCLUSION FROM GROSS INCOME.—Subsection (b) of sec tion 134 of the Internal Revenue Code of 1986 (defining quali fied military benefit) is amended by adding at the end the following new paragraph: ‘‘(5) TRAVEL BENEFITS UNDER OPERATION HERO MILES.— The term ‘qualified military benefit’ includes a travel benefit

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