Remotely Piloted Aircraft Crews Tax Relief Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6912 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6912 To amend the Internal Revenue Code of 1986 to exclude certain combat zone compensation of certain servicemembers relating to remotely piloted aircraft from gross income. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES December 19, 2025 Mr. Horsford (for himself and Ms. Leger Fernandez) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude certain combat zone compensation of certain servicemembers relating to remotely piloted aircraft from gross income. 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 ``Remotely Piloted Aircraft Crews Tax Relief Act''. SEC. 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. <all>