My client was career USAF and is retired in Arizona. Can he take both the $2500 and the $3500 deduction on the Arizona Form 140? Line 29a and 29b  I read through the instructions and I think I am reading he can.  For line 29a it is a United States Government Service Retirement and for 29b it is retirement pay for Uniformed Services of the US.   (These are both the same pension and exceed the $6000 total.