To amend the Internal Revenue Code of 1986 to exclude from gross income the earnings from certain overseas deployments of members of the Armed Forces.

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6970 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 6970 To amend the Internal Revenue Code of 1986 to exclude from gross income the earnings from certain overseas deployments of members of the Armed Forces. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES January 7, 2026 Mr. Rogers of Alabama 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 from gross income the earnings from certain overseas deployments of members of the Armed Forces. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. COMBAT ZONE EXCLUSION EXPANDED TO INCLUDE CERTAIN OVERSEAS DEPLOYMENTS. (a) Enlisted Personnel.--Section 112(a) of the Internal Revenue Code of 1986 is amended by striking ``or'' at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ``, or'', and by inserting after paragraph (2) the following new paragraph: ``(3) served overseas.''. (b) Commissioned Officers.--Section 112(b) of such Code is amended by striking ``or'' at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting ``, or'', and by inserting after paragraph (2) the following new paragraph: ``(3) served overseas.''. (c) Definitions Added.--Section 112(c) of such Code is amended by adding at the end the following new paragraphs: ``(6) The term `overseas' means any area outside the United States. ``(7) The term `served overseas' does not include service during any month or portion thereof during which the taxpayer is overseas pursuant to permanent change of station orders. ``(8) The term `United States' includes the territories and possessions of the United St