What is the non-taxable allowance used to offset the cost of meals?

The Basic Allowance for Subsistence (BAS) is a non-taxable allowance provided to service members to help cover the cost of their meals. It is a critical part of military compensation designed to ensure that personnel are able to sustain themselves nutritionally while fulfilling their service obligations. BAS is specifically aimed at offsetting food costs, whether a service member is on base or deployed, thus providing financial support in a manner that directly addresses expenditures related to meals.

This allowance is distinct from the Basic Allowance for Housing (BAH), which is intended to assist with housing costs, and Deployment Pay, which compensates for a service member's time in deployment. Special Duty Pay refers to additional pay granted for duties that are especially demanding or require specialized skills. Each of these allowances serves a different purpose within the military compensation structure, but only BAS directly relates to meal expenses.