In general
The term “qualified military benefit” means any allowance or in-kind benefit (other than personal use of a vehicle) which—
(A)#
is received by any member or former member of the uniformed services of the United States or any dependent of such member by reason of such member’s status or service as a member of such uniformed services, and
(B)#
was excludable from gross income on September 9, 1986 , under any provision of law, regulation, or administrative practice which was in effect on such date (other than a provision of this title).