Defense and national security

Executive Order 13002: Termination of Combat Zone Designation in Vietnam and Waters Adjacent Thereto

President: Bill Clinton

Ended the Vietnam combat-zone designation for federal tax purposes after United States military involvement had long ceased.

Status: In effect. Is Executive Order 13002 still in effect? Yes. Executive Order 13002 remains in effect. See Federal Register record.

What does Executive Order 13002 do?

EO 13002 terminated the Vietnam and adjacent-waters combat-zone designation originally made in EO 11216. The termination applied from January 1, 1996, ending special tax timing and exclusion rules tied to service in that designated zone after that date while preserving rights for earlier qualifying periods. It was a completed legal housekeeping action, not a statement about veterans’ status or benefits generally.

Administration position: The order ended a tax-law geographic designation. It did not erase military service, revoke veterans’ benefits or declare that every consequence of the Vietnam War had ended.
SignedMay 13, 1996
Effective terminationJanuary 1, 1996
Original designationEO 11216 in 1965

Before and after

Before the order

Vietnam and adjacent waters remained formally designated as a combat zone for Internal Revenue Code purposes.

After the order

Service after December 31, 1995 no longer qualified through that designation.

Who had to do what

Agency / officeActionTiming / position
Treasury and IRSApply the termination dateFor tax administration
Affected taxpayersUse earlier combat-zone rules only for qualifying prior periodsAs applicable

What happened next

EO 11216 designated the combat zone.

The termination became effective.

EO 13002 formally issued the termination.