Amends the Internal Revenue Code with respect to non-taxed "combat zone" compensation to: (1) include "direct transit to the combat zone" within such definition; and (2) eliminate the enlisted personnel compensation ceiling for commissioned officers.Entitles military personnel eligible for special pay for hostile fire or imminent danger for services at Guantanamo Bay Naval Station, Cuba, and in the Horn of Africa in support of Operation Enduring Freedom or any successor operation to specified tax benefits as if such services were performed in a combat zone.