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 in subsections (a) and (b) by inserting ``including the 
operation of a remotely piloted aircraft when such aircraft is in a 
combat zone and the provision of intelligence, targeting, or command 
and control that is certified by the Secretary of Defense to be in 
direct support of such operation,'' after ``served in a combat zone,'' 
both places such term appears.
    (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
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
Rep. Horsford, Steven