H.R. 6970

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6970 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 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.

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IN THE HOUSE OF REPRESENTATIVES

January 7, 2026

Mr. Rogers of Alabama introduced the following bill; which was referred 
to the Committee on Ways and Means

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A BILL

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.

Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. COMBAT ZONE EXCLUSION EXPANDED TO INCLUDE CERTAIN OVERSEAS 
DEPLOYMENTS.

(a) Enlisted Personnel.--Section 112(a) of the Internal Revenue 
Code of 1986 is amended by striking ``or'' at the end of paragraph (1), 
by striking the period at the end of paragraph (2) and inserting ``, 
or'', and by inserting after paragraph (2) the following new paragraph:
``(3) served overseas.''.
(b) Commissioned Officers.--Section 112(b) of such Code is amended 
by striking ``or'' at the end of paragraph (1), by striking the period 
at the end of paragraph (2) and inserting ``, or'', and by inserting 
after paragraph (2) the following new paragraph:
``(3) served overseas.''.
(c) Definitions Added.--Section 112(c) of such Code is amended by 
adding at the end the following new paragraphs:
``(6) The term `overseas' means any area outside the United States.
``(7) The term `served overseas' does not include service during 
any month or portion thereof during which the taxpayer is overseas 
pursuant to permanent change of station orders.
``(8) The term `United States' includes the territories and 
possessions of the United States.''.
(d) Conforming Amendments.--
(1) The heading of section 112 of such Code is amended by 
inserting ``and overseas'' after ``combat zone''.
(2) The table of sections for part III of subchapter B of 
chapter 1 of such Code is amended by striking the item relating 
to section 112 and inserting the following:

``Sec. 112. Certain combat zone and overseas compensation of members of 
the Armed Forces.''
(e) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2025.
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