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119-hr-6970119th CongressWALLET

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.

Sponsored By: Representative Rogers, Mike D. [R-AL-3]

Introduced

Summary

Excludes pay earned by service members while serving overseas from taxable income. This bill would expand the existing combat zone pay exclusion to cover earnings during overseas deployments, with specific definitions and a carve-out for permanent change of station months.

Show full summary
  • Members of the Armed Forces: Enlisted personnel and commissioned officers would have earnings while serving overseas excluded from gross income, reducing taxable income for qualifying months.
  • Scope and limits: "Overseas" is defined as any area outside the United States, "United States" includes territories and possessions, and months overseas under permanent change of station orders do not qualify.
  • Tax law changes and timing: The bill would add new paragraphs to section 112 of the Internal Revenue Code, update section headings, and apply to taxable years beginning after December 31, 2025.

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

Lower taxes for overseas service members

If enacted, this bill would let members of the Armed Forces exclude from gross income pay earned while serving overseas. "Overseas" would mean any area outside the United States, and the United States would include U.S. territories and possessions. You would not count any month or part of a month when you were overseas because of permanent change of station orders. The change would apply to tax years beginning after December 31, 2025.

Sponsors & CoSponsors

Sponsor

Rogers, Mike D. [R-AL-3]

AL • R

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

No roll call votes available for this bill.

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