Vermont Code § 32 V.S.A. § 5830d

§ 5830d. Deferral of income taxation; combat zone duty
The provisions of 26 U.S.C. § 7508 shall apply to this chapter for the benefit of:
(1) individuals called up for full-time active military duty as the result of the existence
of a military conflict in an area designated as a combat zone by the President of
the United States, regardless of whether such duty is performed within the combat
zone; and
(2) individuals serving in an area treated by federal law in the same manner as if it
were a combat zone.

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