qualified military benefit

(6) Certain State payments The term “qualified military benefit” includes any bonus payment by a State or political subdivision thereof to any member or former member of the uniformed services of the United States or any dependent of such member only by reason of such member’s service in a combat zone (as defined in section 112(c)(2), determined without regard to the parenthetical).


26 USC § 134(b)(6)

Scoping language

For purposes of this section
Is this correct? or