§11-21-12e. Additional modification reducing federal adjusted gross income.
For taxable years beginning after the thirty-first day of December, two thousand, in addition to amounts authorized to be subtracted from federal adjusted gross income pursuant to subsection (c), section twelve of this article, active duty military pay received for the period of time an individual is on active duty as a member of the national guard or armed forces reserves called to active duty pursuant to an Executive Order of the President of the United States for duty in "operation enduring freedom" or for domestic security duty is an authorized modification reducing federal adjusted gross income, but only to the extent the active duty military pay is included in federal adjusted gross income for the taxable year in which it is received.