119 HR 7897 IH: No Tax on Drill Pay Act U.S. House of Representatives 2026-03-12 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.

I119th CONGRESS2d SessionH. R. 7897IN THE HOUSE OF REPRESENTATIVESMarch 12, 2026Mr. 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 MeansA BILLTo amend the Internal Revenue Code of 1986 to exclude from gross income compensation received in connection with inactive-duty training.

1.

Short title

This Act may be cited as the No Tax on Drill Pay Act.

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.