Our men and women in uniform have fought so hard overseas to defend our freedom. When they go on game shows such as Wheel of Fortune, Jeopardy!, The Price is Right, Family Feud, etc., they need to be exempt from income taxes from those earnings. This is because they have gone through so much emotionally/physically, and they need to know that our federal government supports them. We can provide benefits to them, but we must also directly "benefit" them by saying that you shall not be obligated to pay a tax on earnings.
For example, a military man who fought in the Iraq War (2003-2007) went on Wheel of Fortune and won $29,000. Under a 50% federal gift tax, he would have to pay $14,500. Instead he could go home and pay his mortage, shop on main Street, or make car payments.