| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 715 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to exclude from gross income |
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| 6 | 6 | | the basic needs allowance of members of the Armed Forces. |
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| 7 | 7 | | IN THE HOUSE OF REPRESENTATIVES |
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| 8 | 8 | | JANUARY23, 2025 |
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| 9 | 9 | | Mr. W |
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| 10 | 10 | | OMACK(for himself, Mr. MOULTON, and Mr. WITTMAN) introduced the |
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| 11 | 11 | | following bill; which was referred to the Committee on Ways and Means |
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| 12 | 12 | | A BILL |
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| 13 | 13 | | To amend the Internal Revenue Code of 1986 to exclude |
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| 14 | 14 | | from gross income the basic needs allowance of members |
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| 15 | 15 | | of the Armed Forces. |
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| 16 | 16 | | Be it enacted by the Senate and House of Representa-1 |
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| 17 | 17 | | tives of the United States of America in Congress assembled, 2 |
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| 18 | 18 | | SECTION 1. SHORT TITLE. 3 |
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| 19 | 19 | | This Act may be cited as the ‘‘BNA Fairness Act’’. 4 |
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| 20 | 20 | | SEC. 2. EXCLUSION FROM GROSS INCOME OF THE BASIC 5 |
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| 21 | 21 | | NEEDS ALLOWANCE OF MEMBERS OF THE 6 |
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| 22 | 22 | | ARMED FORCES. 7 |
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| 23 | 23 | | (a) I |
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| 24 | 24 | | NGENERAL.—Section 134(b) of the Internal 8 |
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| 25 | 25 | | Revenue Code of 1986 is amended by adding at the end 9 |
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| 26 | 26 | | the following new paragraph: 10 |
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| 27 | 27 | | VerDate Sep 11 2014 23:30 Feb 20, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H715.IH H715 |
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| 28 | 28 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 29 | 29 | | •HR 715 IH |
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| 30 | 30 | | ‘‘(7) BASIC NEEDS ALLOWANCE .—The term 1 |
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| 31 | 31 | | ‘qualified military benefit’ includes the basic needs 2 |
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| 32 | 32 | | allowance under section 402b of title 37, United 3 |
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| 33 | 33 | | States Code (as in effect at the time of the provision 4 |
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| 34 | 34 | | of such allowance).’’. 5 |
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| 35 | 35 | | (b) C |
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| 36 | 36 | | ONFORMING AMENDMENT.—Section 6 |
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| 37 | 37 | | 134(b)(3)(A) of such Code is amended by striking ‘‘as pro-7 |
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| 38 | 38 | | vided in subparagraphs (B) and (C) and paragraphs (4) 8 |
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| 39 | 39 | | and (5)’’ and inserting ‘‘as otherwise provided in this sub-9 |
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| 40 | 40 | | section’’. 10 |
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| 41 | 41 | | (c) E |
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| 42 | 42 | | FFECTIVEDATE.—The amendments made by 11 |
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| 43 | 43 | | this section shall apply to taxable years ending after the 12 |
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| 44 | 44 | | date of the enactment of this Act. 13 |
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| 45 | 45 | | Æ |
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| 46 | 46 | | VerDate Sep 11 2014 23:30 Feb 20, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H715.IH H715 |
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| 47 | 47 | | ssavage on LAPJG3WLY3PROD with BILLS |
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