Executive Order 13239: Designation of Afghanistan and the Airspace Above as a Combat Zone
President: George W. Bush
Designated Afghanistan and its airspace as a combat zone for federal tax purposes, effective from September 19, 2001, so qualifying service could receive the Internal Revenue Code’s combat-zone treatment.
Status: In effect.
Is Executive Order 13239 still in effect? Yes. Active tax designation; no termination date has been issued.
What does Executive Order 13239 do?
The order assigned these duties: President — Designate Afghanistan and the airspace above for section 112; Defense Department — Determine qualifying service and direct support for military-pay and tax purposes.
Checked the signed order’s Afghanistan airspace and combat-zone designation against the cited official record. The guide distinguishes the order’s designation from the separate statutory tests for particular tax or personnel benefits.
Before and after
Before the order
Afghanistan had not been designated a combat zone under 26 U.S.C. § 112, so the statutory exclusions and related deadline relief did not apply on that basis.
After the order
The IRS implemented the order in Notice 2002-17 and continues to list Afghanistan and its airspace as a combat zone beginning September 19, 2001. DoD also certified several nearby countries for direct-support treatment. The end of large-scale U.S. military operations did not itself terminate the tax designation; section 112 calls for a presidentially designated termination date.
Who had to do what
| Agency / office | Action | Timing / position |
|---|---|---|
| President | Designate Afghanistan and the airspace above for section 112 | Effective September 19, 2001 |
| Defense Department | Determine qualifying service and direct support for military-pay and tax purposes | As service occurs |
| Treasury Department and IRS | Administer combat-pay exclusions and related tax-deadline relief | For qualifying taxpayers and tax periods |
What happened next
The order designated this as the commencement date for combatant activities.
EO 13239 signed.
Legal and source detail
How it works legally
Section 112 excludes qualifying combat-zone compensation, with separate limits for commissioned officers; other Code provisions extend deadlines and provide related relief. The designation does not decide who served in the zone or met direct-support requirements in an individual case. No order-specific judgment invalidating or terminating EO 13239 was located.
Sources by type
If a source is unavailable, first check the cited publisher or another official repository. The cited publisher remains the authority.
Primary and official sources
Orders, laws, court records and official implementation material.
- 26 U.S.C. § 112 — combat-zone compensation (opens in a new tab) Official record
How we checked this
Last checked against the sources above on October 2, 2026. How we research →