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[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9518 Introduced in House (IH)]

<DOC>

118th CONGRESS
  2d Session
                                H. R. 9518

  To amend the Internal Revenue Code of 1986 to exclude compensation 
received by deployed members of the Armed Forces from gross income for 
                      purposes of the income tax.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                           September 10, 2024

 Mr. Davidson introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL

 
  To amend the Internal Revenue Code of 1986 to exclude compensation 
received by deployed members of the Armed Forces from gross income for 
                      purposes of the income tax.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Burden Relief for Active-duty Vital 
Exemptions Act of 2024'' or the ``BRAVE Act of 2024''.

SEC. 2. AMOUNTS RECEIVED BY DEPLOYED MEMBERS OF THE ARMED FORCES 
              EXCLUDED FROM GROSS INCOME.

    (a) In General.--
            (1) Enlisted personnel compensation.--Section 112(a)(1) of 
        the Internal Revenue Code of 1986 is amended to read as 
        follows:
            ``(1) was deployed, or''.
            (2) Commissioned officer compensation.--Section 112(b)(1) 
        of such Code is amended to read as follows:
            ``(1) was deployed, or''.
    (b) Definition of Deployment.--Section 112(c) of such Code is 
amended by adding at the end the following new paragraph:
            ``(6) The term `deployed' with respect to a member of the 
        Armed Forces of the United States means that the member is 
        deployed or in a deployment--
                    ``(A) within the meaning of section 991(b) of title 
                10 (including any definition of `deployment' prescribed 
                under paragraph (4) of such section), and
                    ``(B) outside of the United States.''.
    (c) Conforming Amendment.--
            (1) The heading for section 112 of such Code is amended by 
        striking ``combat zone'' and inserting ``deployment''.
            (2) The table of sections for part III of subchapter B of 
        chapter 1 of such Code is amended by striking ``combat zone'' 
        and inserting ``deployment''.
    (d) Removal of Deadwood.--
            (1) Section 112(a) of such Code is amended by striking 
        ``With respect to service in the combat zone designated for 
        purposes of the Vietnam conflict, paragraph (2) shall not apply 
        to any month after January 1978''.
            (2) Section 112(b) of such Code is amended by striking 
        ``With respect to service in the combat zone designated for 
        purposes of the Vietnam conflict, paragraph (2) shall not apply 
        to any month after January 1978''.
            (3) Section 112(d) of such Code is amended by striking 
        paragraph (3).
    (e) Effective Date.--The amendments made by this section shall 
apply to amounts received after the date of the enactment of this Act.
                                 <all>
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