Section 1 Short title
This Act may be cited as the “Burden Relief for Active-duty Vital Exemptions Act of 2024” or the “BRAVE Act of 2024”.
Burden Relief for Active-duty Vital Exemptions Act of 2024
A BILL
To amend the Internal Revenue Code of 1986 to exclude compensation received by deployed members of the Armed Forces from gross income for purposes of the income tax.
Sec. 2 Amounts received by deployed members of the Armed Forces excluded from gross income
In general—
Enlisted personnel compensation— Section 112(a)(1) of the Internal Revenue Code of 1986 is amended to read as follows:
“(1) was deployed, or”
Commissioned officer compensation— Section 112(b)(1) of such Code is amended to read as follows:
“(1) was deployed, or”
Definition of deployment— Section 112(c) of such Code is amended by adding at the end the following new paragraph:
“(6) The term “deployed” with respect to a member of the Armed Forces of the United States means that the member is deployed or in a deployment—
“(A) within the meaning of section 991(b) of title 10 (including any definition of “deployment” prescribed under paragraph (4) of such section), and
“(B) outside of the United States.”
Conforming amendment—
The heading for section 112 of such Code is amended by striking “combat zone” and inserting “deployment”.
The table of sections for part III of subchapter B of chapter 1 of such Code is amended by striking “combat zone” and inserting “deployment”.
Removal of deadwood—
Section 112(a) of such Code is amended by striking “With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978”.
Section 112(b) of such Code is amended by striking “With respect to service in the combat zone designated for purposes of the Vietnam conflict, paragraph (2) shall not apply to any month after January 1978”.
Section 112(d) of such Code is amended by striking paragraph (3).
Effective date— The amendments made by this section shall apply to amounts received after the date of the enactment of this Act.