By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 112 of the Internal Revenue Code of 1986 I hereby designate, for purposes of that section, the following locations, including the airspace above such locations, as an area in which Armed Forces of the United States are and have been engaged in combat:
--the Persian Gulf
--the Red Sea
--the Gulf of Oman
--that portion of the Arabian Sea that lies north of 10 degrees north latitude and west of 68 degrees east longitude
--the Gulf of Aden
--the total land areas of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates.
For the purposes of this order, the date of the commencing of combatant activities in such zone is hereby designated as January 17, 1991.
The White House,
/s/ GEORGE BUSH
January 21, 1991.