118 HR 8382 IH: Remotely Piloted Aircraft Crews Tax Relief Act U.S. House of Representatives 2024-05-14 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.

I118th CONGRESS2d SessionH. R. 8382IN THE HOUSE OF REPRESENTATIVESMay 14, 2024Mr. Horsford introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo 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.