This bill would change the tax code to exclude pay received for inactive-duty training from a person's gross income. It adds a new paragraph to section 134(b) of the Internal Revenue Code to treat inactive-duty training compensation as a "qualified military benefit." A technical change updates cross-references. The change would apply to compensation received after the bill becomes effective.
If this becomes law, people who receive pay for inactive-duty training (often called drill pay) would not include that pay when calculating federal taxable income after the effective date. Other types of compensation are not changed by this text.
No publicly available information on federal revenue effects, budget costs, or estimates is included in the bill text or metadata.
The bill's sponsors propose treating inactive-duty training compensation as a qualified military benefit so that it is excluded from gross income under section 134(b).
No publicly available information on opposition or critiques is included in the bill text or metadata.