February 14, 1991

By the authority vested in me as President by the Constitution and the laws of the United States of America, including section 7508 of the Internal Revenue Code of 1986 (26 U.S.C. 7508), I hereby designate, for purposes of that section, the following locations, including the air space above such locations, as the Persian Gulf Desert Shield area in which any individual who performed Desert Shield services (including the spouses of such individual) is entitled to the benefits of section 7508 of the Internal Revenue Code of 1986.

• --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 area of Iraq, Kuwait, Saudi Arabia, Oman, Bahrain, Qatar, and the United Arab Emirates.