Remotely Piloted Aircraft Crews Tax Relief Act
This bill extends the tax exclusion of the combat zone compensation of enlisted personnel and commissioned offices to include individuals operating a remotely piloted aircraft in a combat zone or providing certain intelligence with respect to such aircraft.
To amend the Internal Revenue Code of 1986 to exclude certain combat 
   zone compensation of certain servicemembers relating to remotely 
                  piloted aircraft from gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Remotely Piloted Aircraft Crews Tax 
Relief Act''.

SEC. 2. EXPANSION OF COMBAT ZONE COMPENSATION EXCLUSION.

    (a) In General.--Section 112 of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(e) Special Rule Relating to Remotely Piloted Aircraft.--For 
purposes of subsections (a)(1) and (b)(1), an individual shall be 
treated as having served in a combat zone if such individual--
            ``(1) operated a remotely piloted aircraft when such 
        aircraft was in a combat zone, or
            ``(2) provided intelligence, targeting, 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 zone.''.
    (b) 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 date.
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Remotely Piloted Aircraft Crews Tax Relief Act
A bill to amend the Internal Revenue Code of 1986 to exclude certain combat zone compensation of certain servicemembers relating to remotely piloted aircraft from gross income.
Remotely Piloted Aircraft Crews Tax Relief Act
Sen. Rosen, Jacky