,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #befe  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #a1 #bjbe,mr4  
,ma/ introduc$ ! foll[+ bill2 :i* 0     
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to exclude enli/m5t &    
re5li/m5t bonuses = memb]s ( ! arm$ =ces
 f gross income4  #a4 ,%ort title ,?is  
,act may be cit$ z ! ,no ,tax on        
,bonuses ,act ( #bjbe4  #b4 ,exclusion f
 gross income ( enli/m5t & re5li/m5t    
bonuses = memb]s ( ! arm$ =ces  7a7 ,9  
g5]al ,section #aab ( ! ,int]nal ,rev5ue
 ,code ( #aihf is am5d$ by r$esignat+   
subsections 7c7 & 7d7 z subsections 7d7 
& 7e71 respectively1 & by ins]t+ aft]   
subsection 7b7 ! foll[+ new subsection3 
7c7 ,qualifi$ bonus ,gross income does n
 include a qualifi$ bonus4  4  7b7      
,qualifi$ bonus def9$ ,section #aab7;d7 
( su* ,code1 z r$esignat$ by subsection 
7a71 is am5d$ by add+ at ! end ! foll[+ 
new p>agraph3  7#f7 ,qualifi$ bonus     
7,a7 ,9 g5]al ,! t]m qualifi$ bonus     

means an enli/m5t1 accession1 re5li/m5t1
 ret5tion1 inc5tive1 or o!r bonus paid  
by ! ,secret>y conc]n$ to a memb] ( !   
,arm$ ,=ces ( ! ,unit$ ,/ates 9 ex*ange 
= ! agreem5t ( ! memb] to accept a      
commission z an (fic]1 ext5d an active  
s]vice commitm5t z an (fic]1 enli/1     
re5li/1 or ext5d an enli/m5t z an enli/$
 memb] 9 an active or res]ve compon5t1  
or ent] into a res]ve affiliation       
agreem5t4  7,b7 ,o!r def9itions ,=      
purposes ( subp>agraph 7,a71 ! t]ms     
active s]vice1 enli/$ memb]1 (fic]1 &   
,secret>y conc]n$ h ! mean+s giv5 to su*
 t]ms 9 section #aja ( title #aj1 ,unit$
 ,/ates ,code4  4  7c7 ,con=m+ am5dm5ts 
7#a7 ,section #bbja ( su* ,code is am5d$
 by /rik+ section #aab7;c7 bo? places x 
appe>s & ins]t+ section #aab7;d74  7#b7 
,! head+ = section #aab ( su* ,code is  
am5d$ by ins]t+ & o!r be=e comp5sation4 
7#c7 ,section #cdja7;a77#a7 ( su* ,code 
is am5d$ by ins]t+ & o!r be=e           
comp5sation4  7#d7 ,! table ( sections =
 "p ,,iii ( sub*apt] ,b ( *apt] #a ( su*

 ,code is am5d$ by /rik+ ! item relat+  
to section #aab & ins]t+ ! foll[+ new   
item3  ,sec4 #aab4 ,c]ta9 combat zone & 
o!r comp5sation ( memb]s ( ! ,arm$      
,=ces4  4  7d7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4