[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7897 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7897

To amend the Internal Revenue Code of 1986 to exclude from gross income 
    compensation received in connection with inactive-duty training.


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                    IN THE HOUSE OF REPRESENTATIVES

                             March 12, 2026

   Mr. Barr (for himself, Mr. Miller of Ohio, and Mr. Nunn of Iowa) 
 introduced the following bill; which was referred to the Committee on 
                             Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
    compensation received in connection with inactive-duty training.

    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 ``No Tax on Drill Pay Act''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF INACTIVE-DUTY TRAINING 
              COMPENSATION.

    (a) In General.--Section 134(b) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
            ``(7) Inactive-duty training compensation.--The term 
        `qualified military benefit' includes any compensation received 
        in connection with inactive-duty training (as defined in 
        section 101(d)(7) of title 10, United States Code, as in effect 
        at the time of the receipt of such compensation).''.
    (b) Conforming Amendment.--Section 134(b)(3)(A) of such Code is 
amended by striking ``paragraphs (4) and (5)'' and inserting 
``paragraphs (4), (5), and (7)''.
    (c) Effective Date.--The amendments made by this section shall 
apply to compensation received after the date of the enactment of this 
Act.
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