WASHINGTON (June 21, 2012)--Proposed changes in military compensation would base combat pay on the level of danger troops face and could make them wait for annual tax refunds to get their extra pay.

The recommendations in a Pentagon review, which are likely to anger service members, are aimed at paying more to troops in the gravest danger and giving the best tax benefits to those who are paid the least.

The report is prepared every four years and major changes would go to Congress for action.

Thomas Bush, director of the review, said officers who are not near the fight can now get more combat pay and tax benefits than the troops who are getting shot at on the front lines.