To amend the Internal Revenue Code of 1986 to provide a 2 percent tax reduction for members of the Armed Forces who serve in a combat zone.

Amends the Internal Revenue Code to allow members of the Armed Forces who have served on active duty in a combat zone for 90 days or more (including hospitalizations due to wounds, disease, or injury incurred while in combat) a tax deduction from gross income for two percent of their adjusted gross income up to $2,000.