No Tax on Drill Pay Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7897 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7897

To amend the Internal Revenue Code of 1986 to exclude from gross income
    compensation received in connection with inactive-duty training.

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                    IN THE HOUSE OF REPRESENTATIVES

                             March 12, 2026

   Mr. 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 Means

_______________________________________________________________________

                                 A BILL

To amend the Internal Revenue Code of 1986 to exclude from gross income
    compensation received in connection with inactive-duty training.

    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 ``No Tax on Drill Pay Act''.

SEC. 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.
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