This bill proposes to amend the Internal Revenue Code of 1986 to provide a tax exclusion for military personnel. Specifically, it seeks to exclude compensation received in connection with inactive-duty training from gross income , meaning this pay would no longer be subject to federal income tax. The legislation achieves this by adding "inactive-duty training compensation" to the existing definition of a "qualified military benefit" under Section 134(b) of the Code. This change aims to reduce the tax burden on service members who participate in inactive-duty training. The provisions of this bill would apply to all compensation received after the date of its enactment.
Get AI-generated questions to help you understand this bill better
Timeline
Introduced in House
Referred to the House Committee on Ways and Means.
Introduced in House
Referred to the House Committee on Ways and Means.
Taxation
No Tax on Drill Pay Act
USA119th CongressHR-7897| House
| Updated: 3/12/2026
This bill proposes to amend the Internal Revenue Code of 1986 to provide a tax exclusion for military personnel. Specifically, it seeks to exclude compensation received in connection with inactive-duty training from gross income , meaning this pay would no longer be subject to federal income tax. The legislation achieves this by adding "inactive-duty training compensation" to the existing definition of a "qualified military benefit" under Section 134(b) of the Code. This change aims to reduce the tax burden on service members who participate in inactive-duty training. The provisions of this bill would apply to all compensation received after the date of its enactment.