Executive Order 13119: Designation of Federal Republic of Yugoslavia (Serbia/Montenegro), Albania, the Airspace Above, and Adjacent Waters as a Combat Zone
President: Bill Clinton
Designated specified former-Yugoslavia locations and adjacent waters for federal combat-zone tax purposes, beginning March 24, 1999.
Status: In effect. Is Executive Order 13119 still in effect? Yes. Executive Order 13119 remains in effect. See Federal Register record.
What does Executive Order 13119 do?
EO 13119 designated the Federal Republic of Yugoslavia (Serbia and Montenegro), Albania, the Adriatic Sea and the Ionian Sea north of the 39th parallel, including the airspace above them, as a combat zone for purposes of Internal Revenue Code section 112. It made March 24, 1999 the commencement date. The designation is a tax instrument, not a current military authorization or a finding about present hostilities. IRS guidance discusses the later Kosovo-area designation and explains that eligibility depends on the member’s service and applicable hostile-fire or imminent-danger-pay rules; certain tax treatment can remain relevant to service in the historical period.
Before and after
Before the order
Personnel supporting Kosovo operations did not yet have this presidential section 112 designation for the named area.
After the order
Qualifying military compensation and related tax deadlines could receive combat-zone treatment from the stated start date.
Who had to do what
| Agency / office | Action | Timing / position |
|---|---|---|
| Defense payroll and personnel systems | Record qualifying service | As applicable |
| IRS | Administer combat-zone tax rules | Continuing |
| Eligible taxpayers | Claim benefits under applicable rules | Case-specific |
What happened next
Date combatant activities commenced for this designation.
EO 13119 signed and published.
Legal and source detail
How it works legally
IRC section 112 governs the combat-zone pay exclusion. Service, hostile-fire or imminent-danger pay and other statutory conditions determine individual tax treatment. Later geographic changes do not rewrite the original text.
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.
- GovInfo — EO 13119 (opens in a new tab) Order text
- IRS — combat zones (opens in a new tab) Official record
How we checked this
Last checked against the sources above on October 1, 2026. How we research →