This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions.

A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger.

The requirement applies to specified tax provisions relating to:

• the special rule where a deceased spouse was in missing status;
• the exclusion from gross income of certain combat pay of members of the Armed Forces;
• income taxes of members of the Armed Forces on death;
• combat zone-related deaths of members of the Armed Forces;
• the definition of wages relating to combat pay for members of the Armed Forces;
• the taxation of phone service originating from a combat zone from members of the Armed Forces;
• joint tax returns where an individual is in missing status; and
• additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.