This bill aims to expand the existing combat zone compensation exclusion under the Internal Revenue Code, providing tax relief for specific servicemembers. It proposes to exclude from gross income certain compensation received by individuals involved in the operation of remotely piloted aircraft. This includes compensation for operating such aircraft when they are in a combat zone, as well as for providing critical direct support services. The direct support services covered include intelligence, targeting, or command and control, provided these activities are certified by the Secretary of Defense as being in direct support of combat zone operations. The amendments made by this legislation would apply to compensation received in taxable years ending after the date of enactment, specifically for periods of active service occurring after that date.