ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF EARNED INCOME CREDIT.

SEC. 302. ELECTION TO INCLUDE COMBAT PAY AS EARNED INCOME FOR PURPOSES OF EARNED INCOME CREDIT.(a) In General.—Subclause (II) of section 32(c)(2)(B)(vi) is amended by striking “January 1, 2006” and inserting “January 1, 2007”.(b) Effective Date.—The amendment made by subsection (a) shall apply to taxable years beginning after December 31, 2005.