Section 1 Short title
This Act may be cited as the “Remotely Piloted Aircraft Crews Tax Relief Act”.
Remotely Piloted Aircraft Crews Tax Relief Act
A BILL
To amend the Internal Revenue Code of 1986 to exclude certain combat zone compensation of certain servicemembers relating to remotely piloted aircraft from gross income.
Sec. 2 Expansion of combat zone compensation exclusion
In general— Section 112 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
“(e) Special rule relating to remotely piloted aircraft—For purposes of subsections (a)(1) and (b)(1), an individual shall be treated as having served in a combat zone if such individual—
“(1) operated a remotely piloted aircraft when such aircraft was in a combat zone, or
“(2) provided intelligence, targeting, or command and control that has been certified by the Secretary of Defense to be in direct support of the operation of a remotely piloted aircraft when such aircraft was in a combat zone.”
Effective date— The amendments made by this section shall apply with respect to compensation received in taxable years ending after the date of the enactment of this section for periods of active service after such date.