# 119-hr-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.

119-hr-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., is a 119th Congress bill sponsored by Rep. Rogers, Mike D. [R-AL-3] (R-AL); status introduced; PRIA reads it as touching household money (as of 2026-07-25).

- Canonical: https://policyrisk.com/legislation/119-hr-6970
- As of: 2026-07-25
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6970
- Congress: 119
- Title: 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.
- Status: introduced
- Introduced: 2026-01-07
- Sponsor: Rep. Rogers, Mike D. [R-AL-3] (R-AL)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-07-25

## 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. - 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.

## Provisions PRIA read

- Lower taxes for overseas service members: benefit, high. 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 w…

## Related bills

- 119-hr-8800: National Defense Authorization Act for Fiscal Year 2027
- 119-hr-3838: Streamlining Procurement for Effective Execution and Delivery and National Defense Authorization Act for Fiscal Year 2026
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-7613: ALERT Act
- 119-hr-2902: SOAR Act of 2025
- 119-hr-9535: Securing Agriculture's Workforce Act of 2026

## Sources
- [119-hr-6970 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6970)

## Related
- [119-hr-8800: National Defense Authorization Act for Fiscal Year 2027](https://policyrisk.com/legislation/119-hr-8800)
- [119-hr-3838: Streamlining Procurement for Effective Execution and Delivery and National Defe…](https://policyrisk.com/legislation/119-hr-3838)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-7613: ALERT Act](https://policyrisk.com/legislation/119-hr-7613)
- [119-hr-2902: SOAR Act of 2025](https://policyrisk.com/legislation/119-hr-2902)
- [119-hr-9535: Securing Agriculture's Workforce Act of 2026](https://policyrisk.com/legislation/119-hr-9535)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6970 (as of 2026-07-25).