,,ii  #aagth ,,congress  #b;d ,session  
,s4 #ddcg  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,june #ba1     
#bjbb,ms4 ,rosen 7for herself and ,mrs4 
,blackburn7 introduced the following    
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to exclude certain combat zone
 compensation of certain servicemembers 
relating to remotely piloted aircraft   
from gross income4  #a4 ,short title    
,this ,act may be cited as the ,remotely
 ,piloted ,aircraft ,crews ,tax ,relief 
,act4  #b4 ,expansion of combat zone    
compensation exclusion  7a7 ,in general 
,section #aab of the ,internal ,revenue 
,code of #aihf is amended by adding at  
the end the following new subsection3   
7e7 ,special rule relating to remotely  
piloted aircraft ,for purposes of       
subsections 7a77#a7 and 7b77#a71 an     
individual shall be treated as having   
served in a combat zone if such         
individual-- 7#a7 operated a remotely   

piloted aircraft when such aircraft was 
in a combat zone1 or  7#b7 provided     
intelligence1 targeting1 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 zone4  4  7b7 ,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 date4