Sec 43-568. Income taxes of members of armed forces upon death

If an individual dies while in active service as a member of the armed forces of the United States, the following shall apply if such death occurred while serving in a combat zone as determined under section 112 of the internal revenue code or in an area given the same treatment as a combat zone for the purpose of section 112 of the internal revenue code or is the result of wounds, disease, or injury incurred while serving in such area. The tax imposed by this title shall not apply with respect to the taxable year in which the date of death occurs, or with respect to any prior taxable year ending on or after the first day the individual served in a combat zone or an area given the same treatment as a combat zone.