Remotely Piloted Aircraft Crews Tax Relief Act

Bill Number

H.R. 6912

Origin Chamber

House

Congress

119th Congress, Session 1

Policy Area

Taxation

Status

Introduced

Latest Action

2025-12-19: Referred to the House Committee on Ways and Means.

Last Updated

2026-01-21T16:04:32Z

AI-Generated Summary

Summary of H.R. 6912: Remotely Piloted Aircraft Crews Tax Relief Act

Purpose

This bill aims to provide tax relief to certain U.S. servicemembers by excluding specific compensation earned in combat zones from their taxable income. It focuses on those involved in operating remotely piloted aircraft (commonly known as drones) and related support activities, recognizing their contributions to military operations without requiring physical presence in the combat zone.

Key Provisions

• Amendment to Tax Code: The bill modifies Section 112 of the Internal Revenue Code of 1986, which currently excludes certain pay for servicemembers serving in combat zones from gross income (the total income subject to taxes).
• Expanded Exclusion: It adds language to include compensation for:
• Operating a remotely piloted aircraft when the aircraft is in a combat zone.
• Providing intelligence, targeting, or command and control support, as long as the Secretary of Defense certifies that this support directly aids the aircraft operation.
• Effective Date: The changes apply to compensation received in tax years ending after the bill's enactment, but only for active service periods after that date.

Significant Changes to Existing Law

• Under current law, the combat zone exclusion applies mainly to servicemembers physically present in designated combat areas. This bill expands it to cover remote operations and certified support roles, even if performed outside the combat zone.
• This is the first explicit inclusion of drone-related activities in the exclusion, broadening the scope beyond traditional in-theater service.

Potential Impacts

• On Citizens: Primarily benefits affected servicemembers by reducing their federal income tax liability on qualifying pay, potentially increasing their take-home pay and financial security.
• On Government Agencies: The Internal Revenue Service (IRS) will need to adjust tax processing and enforcement to verify exclusions, including certifications from the Department of Defense (DoD). This could lead to a minor reduction in overall tax revenue.
• On International Relations: No direct impact, as the bill focuses on domestic tax policy for U.S. military personnel.

Main Stakeholders

• Servicemembers: Especially Air Force, Army, or other personnel operating drones or providing direct support from remote locations (e.g., bases in the U.S. or allied countries).
• Department of Defense (DoD): Responsible for certifying qualifying support activities, which may involve additional administrative oversight.
• Internal Revenue Service (IRS): Handles implementation, including guidance on claims and audits.
• Taxpayers Generally: Indirectly affected through potential shifts in federal tax revenue.

Notable Implications

• Legal: Strengthens tax incentives for modern warfare roles, aligning tax policy with evolving military technology. It may require IRS regulations to define "direct support" clearly, avoiding disputes over certifications.
• Constitutional: No apparent challenges; it falls under Congress's power to tax and provide for the military (Article I, Section 8 of the U.S. Constitution).
• Political: Highlights support for drone operators amid debates on remote warfare ethics and military compensation. Could set precedent for future expansions of tax exclusions to other remote or high-tech military roles, influencing budget priorities.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Horsford, Steven [D-NV-4]

Cosponsors (1)

Rep. Leger Fernandez, Teresa [D-NM-3]

Recent Actions

• 2025-12-19: Referred to the House Committee on Ways and Means.
• 2025-12-19: Introduced in House
• 2025-12-19: Introduced in House

Bill Versions

• Remotely Piloted Aircraft Crews Tax Relief Act — issued 2025-12-19 — PDF (2 pages)