Desert Shield services

(2) Desert Shield services For purposes of this subsection, the term “Desert Shield services” means any services in the Armed Forces of the United States or in support of such Armed Forces if— (A) such services are performed in the area designated by the President pursuant to this subparagraph as the “Persian Gulf Desert Shield area”, and (B) such services are performed during the period beginning on August 2, 1990 , and ending on the date on which any portion of the area referred to in subparagraph (A) is designated by the President as a combat zone pursuant to section 112.

Source

26 USC § 7508(f)(2)


Scoping language

For purposes of this subsection
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