Remotely Piloted Aircraft Crews Tax Relief Act

Bill: 117-hr-8159
Sponsor: full_name: Rep. Horsford, Steven [D-NV-4]
Introduced: 2022-06-21
Policy area: Taxation
Latest action: action_date: 2022-06-21
text: Referred to the House Committee on Ways and Means.

Summaries:
action_date: 2022-06-21
action_desc: Introduced in House
text: <p><strong>Remotely Piloted Aircraft Crews Tax Relief Act</strong></p> <p>This bill extends the tax exclusion of the combat zone compensation of enlisted personnel and commissioned offices to include individuals operating a remotely piloted aircraft in a combat zone or providing certain intelligence with respect to such aircraft.</p>

tv_txt: I 117th CONGRESS 2d Session H. R. 8159 IN THE HOUSE OF REPRESENTATIVES June 21, 2022 Mr. Horsford 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 certain combat zone compensation of certain servicemembers relating to remotely piloted aircraft from gross income.

1. Short title This Act may be cited as the Remotely Piloted Aircraft Crews Tax Relief Act . 2. Expansion of combat zone compensation exclusion (a) In general Section 112 of the Internal Revenue Code of 1986 is amended in subsections (a) and (b) by inserting including the operation of a remotely piloted aircraft when such aircraft is in a combat zone and the provision of intelligence, targeting, or command and control that is certified by the Secretary of Defense to be in direct support of such operation, after served in a combat zone, both places such term appears. (b) Effective date The amendments made by this section shall apply with respect to compensation received in taxable years ending after the date of the enactment of this section for periods of active service after such date.