,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #befe  ,,in ,,the ,,house ,,of  
,,representatives  ,april #a1 #bjbe,mr4 
,mast introduced the following bill2    
which was referred to the ,committee on 
,ways and ,means  ,a ,,bill  ,to amend  
the ,internal ,revenue ,code of #aihf to
 exclude enlistment and reenlistment    
bonuses for members of the armed forces 
from gross income4  #a4 ,short title    
,this ,act may be cited as the ,no ,tax 
on ,bonuses ,act of #bjbe4  #b4         
,exclusion from gross income of         
enlistment and reenlistment bonuses for 
members of the armed forces  7a7 ,in    
general ,section #aab of the ,internal  
,revenue ,code of #aihf is amended by   
redesignating subsections 7c7 and 7d7 as
 subsections 7d7 and 7e71 respectively1 
and by inserting after subsection 7b7   
the following new subsection3  7c7      
,qualified bonus ,gross income does not 
include a qualified bonus4  4  7b7      
,qualified bonus defined ,section       
#aab7;d7 of such ,code1 as redesignated 

by subsection 7a71 is amended by adding 
at the end the following new paragraph3 
7#f7 ,qualified bonus  7,a7 ,in general 
,the term qualified bonus means an      
enlistment1 accession1 reenlistment1    
retention1 incentive1 or other bonus    
paid by the ,secretary concerned to a   
member of the ,armed ,forces of the     
,united ,states in exchange for the     
agreement of the member to accept a     
commission as an officer1 extend an     
active service commitment as an officer1
 enlist1 reenlist1 or extend an         
enlistment as an enlisted member in an  
active or reserve component1 or enter   
into a reserve affiliation agreement4   
7,b7 ,other definitions ,for purposes of
 subparagraph 7,a71 the terms active    
service1 enlisted member1 officer1 and  
,secretary concerned have the meanings  
given to such terms in section #aja of  
title #aj1 ,united ,states ,code4  4    
7c7 ,conforming amendments  7#a7        
,section #bbja of such ,code is amended 
by striking section #aab7;c7 both places

 it appears and inserting section       
#aab7;d74  7#b7 ,the heading for section
 #aab of such ,code is amended by       
inserting and other before compensation4
  7#c7 ,section #cdja7;a77#a7 of such   
,code is amended by inserting and other 
before compensation4  7#d7 ,the table of
 sections for part ,,iii of subchapter  
,b of chapter #a of such ,code is       
amended by striking the item relating to
 section #aab and inserting the         
following new item3  ,sec4 #aab4        
,certain combat zone and other          
compensation of members of the ,armed   
,forces4  4  7d7 ,effective date ,the   
amendments made by this section shall   
apply to taxable years beginning after  
the date of the enactment of this ,act4