H.R. 7897 — Introduced in House

I 119th CONGRESS 2d Session H. R. 7897 IN THE HOUSE OF REPRESENTATIVES March 12, 2026Mr. Barr (for himself, Mr. Miller of Ohio, and Mr. Nunn of Iowa) introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income compensation received in connection with inactive-duty training. 1. Short title This Act may be cited as the No Tax on Drill Pay Act. 2. Exclusion from gross income of inactive-duty training compensation (a) In general Section 134(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7) Inactive-duty training compensation The term qualified military benefit includes any compensation received in connection with inactive-duty training (as defined in section 101(d)(7) of title 10, United States Code, as in effect at the time of the receipt of such compensation). . (b) Conforming amendment Section 134(b)(3)(A) of such Code is amended by striking paragraphs (4) and (5) and inserting paragraphs (4), (5), and (7). (c) Effective date The amendments made by this section shall apply to compensation received after the date of the enactment of this Act.