This bill proposes to amend the Internal Revenue Code of 1986 by expanding the existing combat zone exclusion to include income earned during certain overseas deployments for members of the Armed Forces. Specifically, it modifies Section 112 to allow both enlisted personnel and commissioned officers to exclude pay from gross income when they have "served overseas." The legislation defines "overseas" as any area outside the United States, which includes its territories and possessions. However, it explicitly states that this exclusion does not apply to service overseas under permanent change of station orders. These changes aim to provide tax relief for military personnel deployed abroad and would take effect for taxable years beginning after December 31, 2025.