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.

This bill would expand the federal income tax exclusion that currently applies to military pay earned in combat zones so that it also covers pay earned while serving overseas. It applies to both enlisted personnel and commissioned officers. "Overseas" would mean any area outside the United States, and U.S. territories and possessions would count as part of the United States. Time spent overseas under permanent change of station orders would not count. The change would apply to taxable years beginning after December 31, 2025.

Full text and official record on Congress.gov

Sponsors

• Mike Rogers Republican sponsor
• 0 cosponsors