US Federal 2025-2026 Regular Session

US Federal House Bill HB6970

Introduced
1/7/26  

Caption

To amend the Internal Revenue Code of 1986 to exclude from gross income the earnings from certain overseas deployments of members of the Armed Forces.

Impact

The impacts of HB 6970 on state laws are primarily fiscal, as it would allow military personnel serving overseas to retain more of their earnings by exempting these from federal taxes. This change could also align with state policies aimed at supporting military families, potentially encouraging states to implement additional measures to provide benefits or compensation to service members. The exclusion could help improve the financial well-being of affected military families, addressing some economic burdens they face while serving abroad.

Summary

House Bill 6970 aims to amend the Internal Revenue Code of 1986 by excluding from gross income the earnings from certain overseas deployments of members of the Armed Forces. The bill seeks to expand the combat zone exclusion definition to include military personnel serving overseas, ensuring they do not incur tax liabilities on their earnings received during deployments. This legislative action is designed to provide financial relief to service members and their families who sacrifice by serving in challenging international environments.

Contention

While the bill has the intent of providing tax relief to military members, there are points of contention that may arise during discussions in legislative committees. Detractors might argue that the bill could create complexities in tax regulation or that it might be perceived as preferential treatment for one group of workers over others. There may also be debates about the broader implications of tax relief measures and how they fit within the overall federal budget. Hence, the discussion around HB 6970 could bring diverse perspectives regarding equity and fiscal responsibility.

Companion Bills

No companion bills found.

Previously Filed As

US HB3515

To amend the Internal Revenue Code of 1986 to exclude military bonuses from gross income.

US SB1856

A bill to amend the Internal Revenue Code of 1986 to exclude military bonuses from gross income.

US HB4184

To amend the Internal Revenue Code of 1986 to exclude from gross income certain compensation to clinical trial participants, and for other purposes.

US SB930

A bill to amend the Internal Revenue Code of 1986 to exclude from gross income capital gains from the sale of certain farmland property which are reinvested in individual retirement plans.

US HB7034

To amend the Internal Revenue Code of 1986 to eliminate the dollar limitations on the exclusion of gain from sales of principal residences, and for other purposes.

US HB2062

To amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

US SB1938

A bill to amend the Internal Revenue Code of 1986 to modify the cover over of certain distilled spirits taxes.

US HB2660

To amend the Internal Revenue Code of 1986 to exempt qualified student loan bonds from the volume cap and the alternative minimum tax.

US SB653

A bill to amend the Internal Revenue Code of 1986 to treat membership in a health care sharing ministry as a medical expense, and for other purposes.

US SB2207

A bill to amend the Internal Revenue Code of 1986 to reform the treatment of digital assets.

Similar Bills

No similar bills found.