Clarification of Regulations Regarding Leave Accrued While Serving in a Combat Zone
This MARADMIN clarifies policies for leave earned in combat zones, explaining that Combat Zone Tax Exclusion (CZTE) leave provides federal and state tax exemptions when used or sold back, but must be used by the next leave period after the combat tour. It also reiterates Special Leave Accrual (SLA) policy, which allows Marines to accrue up to 120 days of leave based on qualifying deployments of 120+ continuous days in hazardous duty locations.
Issued: October 4, 2005
1. THE PURPOSE OF THIS MARADMIN IS TWO FOLD: A. TO CLARIFY THE POLICY PERTAINING TO ANNUAL LEAVE EARNED WHILE SERVING IN A COMBAT ZONE. B. TO REITERATE THE POLICY REGARDING SPECIAL LEAVE ACCRUAL. 2. LEAVE EARNED WHILE IN A COMBAT ZONE (CZTE). THIS LEAVE IS DEFINED AS COMBAT ZONE TAX EXCLUSION (CZTE) LEAVE. MARINES SHOULD UNDERSTAND THE POLICIES AND REGULATIONS SURROUNDING THE UTILIZATION OF CZTE LEAVE, THE FEDERAL AND STATE TAX BENEFITS IT PROVIDES, AND HOW THIS LEAVE IS CHARGED. FIRST, CZTE LEAVE IS UTILIZED LIKE ANNUAL LEAVE EXCEPT THE TAXABLE WAGES EARNED DURING THE LEAVE PERIOD ARE EXEMPT FROM FEDERAL AND STATE TAX WITHHOLDING. THIS ACTION IS ACCOMPLISHED AUTOMATICALLY WITHIN MCTFS. SECOND, IF SOLD BACK, THIS LEAVE IS SOLD AT THE BASIC PAY RATE BUT IS NOT SUBJECT TO FEDERAL AND STATE TAX WITHHOLDING. THIRD, CZTE LEAVE IS SAVED ONLY UNTIL THE NEXT LEAVE TAKEN FOLLOWING THE COMBAT TOUR IN WHICH IT WAS EARNED. 3. SPECIAL LEAVE ACCRUAL (SLA). REF C EXPLAINS THE ENTITLEMENT TO ACCRUE LEAVE IN EXCESS OF 60 DAYS AND UP TO THE MAXIMUM OF 120 DAYS, BASED UPON QUALIFYING CIRCUMSTANCES (E.G., SERVICE IN A COMBAT ZONE). SLA MUST BE APPROVED BY BATTALION AND SQUADRON COMMANDING OFFICERS, AND THOSE COMMANDING OFFICERS DESIGNATED IN REF D, BASED UPON A MEMBER'S DEPLOYMENT OF 120 CONTINUOUS DAYS WHERE IMMINENT DANGER PAY OR HAZARDOUS DUTY PAY IS AUTHORIZED (E.G., CONTINGENCY OPERATIONS) OR WHERE A MARINE WAS DENIED THE OPPORTUNITY TO TAKE LEAVE BECAUSE OF SUPPORT TO CONTINGENCY OPERATIONS (EVEN THOUGH THE MARINE DID NOT DEPLOY). GUIDANCE IS PUBLISHED ANNUALLY VIA MARADMIN (401/05). 4. THE ABOVE LEAVE EARNED WHILE SERVING IN A COMBAT ZONE IS DEDUCTED FROM THE MARINE'S ANNUAL LEAVE ACCOUNT. THERE IS NO "BASKET LEAVE". COMMANDERS SHALL ESTABLISH AND REGULATE LEAVE SCHEDULES TO PROVIDE FOR MAXIMUM USE OF EARNED LEAVE BY ALL MARINES.