No Tax on Drill Pay Act

119 HR 7897 IH: No Tax on Drill Pay Act U.S. House of Representatives 2026-03-12 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 2d Session H. R. 7897 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. 1. Short title This Act may be cited as the No Tax on Drill Pay Act . 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.