Remotely Piloted Aircraft Crews Tax Relief Act
Summary
What This Bill Does
The Remotely Piloted Aircraft Crews Tax Relief Act amends Internal Revenue Code section 112 so the combat-zone compensation exclusion includes remotely piloted aircraft operations when the aircraft is in a combat zone. It also includes intelligence, targeting, or command-and-control support that the Secretary of Defense certifies as directly supporting those operations. The change applies to compensation received in taxable years ending after enactment for periods of active service after enactment. The bill is designed to treat remote crews and direct support personnel more like personnel who physically serve in combat zones for tax-exclusion purposes.
Who Benefits and How
Remotely piloted aircraft crews benefit because qualifying compensation can be excluded from income when their aircraft operates in a combat zone. Military intelligence, targeting, and command-and-control personnel benefit if the Secretary of Defense certifies their work as direct support for those operations. Military families benefit from higher after-tax income for eligible service members. Defense personnel managers benefit from clearer tax treatment for remote combat operations.
Who Bears the Burden and How
The IRS must administer the expanded exclusion and issue guidance or processing changes as needed. The Defense Department must certify which intelligence, targeting, or command-and-control support qualifies as direct support. Federal taxpayers bear the revenue loss from excluding additional military compensation. Personnel offices and payroll systems must track qualifying service periods and certifications accurately.
Key Provisions
- Expands the combat-zone compensation exclusion to remotely piloted aircraft operations in combat zones.
- Includes certified intelligence, targeting, and command-and-control support directly tied to those operations.
- Requires the Secretary of Defense to certify qualifying direct support.
- Applies the tax change to compensation received after enactment for active service after enactment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
Expands the federal combat-zone compensation tax exclusion to cover remotely piloted aircraft operations in combat zones and certified intelligence, targeting, or command-and-control support directly tied to those operations.
Key Policy Areas
Tax, Defense, Military Personnel
Primary Purpose
Expands the federal combat-zone compensation tax exclusion to cover remotely piloted aircraft operations in combat zones and certified intelligence, targeting, or command-and-control support directly tied to those operations.
Policy Domains
Substantive provisions
Identified Gains
- Remotely piloted aircraft crews
- Military intelligence personnel
- Military targeting personnel
- Command-and-control personnel
- Military families
- Defense personnel managers
Identified Costs
- IRS administrators
- Defense Department certifying officials
- Federal taxpayers
- Military payroll offices
Sponsors
Legislative Progress
In CommitteeReferred to the House Committee on Ways and Means.
Introduced in House
Mr. Horsford (for himself and Ms. Leger Fernandez) introduced the …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Command-and-control personnel, Military intelligence personnel, Military targeting personnel
Defense Department certifying officials, IRS administrators
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology