H.R. 7897

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7897 Introduced in House (IH)]

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119th CONGRESS
2d Session
H. R. 7897

To amend the Internal Revenue Code of 1986 to exclude from gross income 
compensation received in connection with inactive-duty training.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

March 12, 2026

Mr. Barr (for himself, Mr. Miller of Ohio, and Mr. Nunn of Iowa) 
introduced the following bill; which was referred to the Committee on 
Ways and Means

_______________________________________________________________________

A BILL

To amend the Internal Revenue Code of 1986 to exclude from gross income 
compensation received in connection with inactive-duty training.

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

SECTION 1. SHORT TITLE.

This Act may be cited as the ``No Tax on Drill Pay Act''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF INACTIVE-DUTY TRAINING 
COMPENSATION.

(a) In General.--Section 134(b) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new paragraph:
``(7) Inactive-duty training compensation.--The term 
`qualified military benefit' includes any compensation received 
in connection with inactive-duty training (as defined in 
section 101(d)(7) of title 10, United States Code, as in effect 
at the time of the receipt of such compensation).''.
(b) Conforming Amendment.--Section 134(b)(3)(A) of such Code is 
amended by striking ``paragraphs (4) and (5)'' and inserting 
``paragraphs (4), (5), and (7)''.
(c) Effective Date.--The amendments made by this section shall 
apply to compensation received after the date of the enactment of this 
Act.
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