scope:

REISSUANCE AND PURPOSE. This Directive reissues reference (a) and updates the membership, organization, and responsibilities of the Armed Forces Tax Council.

The Armed Forces Tax Council coordinates matters affecting Federal, State, local, and foreign tax liabilities of members of the Armed Forces and the related obligations of the Military Departments as employers. The term tax liabilities includes employment tax liabilities.

APPLICABILITY. This Directive applies to the Office of the Secretary of Defense (OSD), the Military Departments, the Chairman of the Joint Chiefs of Staff, the Combatant Commands, the Office of Inspector General of the Department of Defense, the Defense Agencies, the DoD Field Activities, and all other organizational entities in the Department of Defense (hereafter referred to collectively as the "DoD Components"). The term "Military Services," as used herein, refers to the Army, the Navy, the Air Force, and the Marine Corps.