26 USC 2201 - Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

U.S Code last checked for updates: Feb 05, 2026

§ 2201.

Combat zone-related deaths of members of the Armed Forces, deaths of astronauts, and deaths of victims of certain terrorist attacks

(a)

In general

(b)

Qualified decedent

For purposes of this section, the term “qualified decedent” means—

(1)

any citizen or resident of the United States dying while in active service of the Armed Forces of the United States, if such decedent—

(A)

was killed in action while serving in a combat zone, as determined under section 112(c), or

(B)

died as a result of wounds, disease, or injury suffered while serving in a combat zone (as determined under section 112(c)), and while in the line of duty, by reason of a hazard to which such decedent was subjected as an incident of such service,

(2)

any specified terrorist victim (as defined in section 692(d)(4)), and

(3)

any astronaut whose death occurs in the line of duty.

(c)

Rate schedule

(d)

Determination of unified credit

(Aug. 16, 1954, ch. 736, 68A Stat. 401; Pub. L. 93–597, § 6(b)(1), (2), Jan. 2, 1975, 88 Stat. 1953; Pub. L. 94–455, title XIX, § 1902(a)(7)(A), Oct. 4, 1976, 90 Stat. 1805; Pub. L. 107–16, title V, § 532(c)(9), June 7, 2001, 115 Stat. 75;

cite as: 26 USC 2201