119-hr715

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 715 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 715

To amend the Internal Revenue Code of 1986 to exclude from gross income 
 the basic needs allowance of members of the Armed Forces.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 23, 2025

 Mr. Womack (for himself, Mr. Moulton, and Mr. Wittman) 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 
 the basic needs allowance of members of the Armed Forces.

 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 ``BNA Fairness Act''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF THE BASIC NEEDS ALLOWANCE OF 
 MEMBERS OF THE ARMED FORCES.

    (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) Basic needs allowance.--The term `qualified military 
 benefit' includes the basic needs allowance under 

section 402b 
 of title 37, United States Code (as in effect at the time of 
 the provision of such allowance).''.

    (b) Conforming Amendment.--

Section 134

    (b)

    (3)
        (A) of such Code is 
amended by striking ``as provided in subparagraphs
        (B) and
            (C) and 
paragraphs

    (4) and

    (5) '' and inserting ``as otherwise provided in this 
subsection''.
            (c) Effective Date.--The amendments made by this section shall 
apply to taxable years ending after the date of the enactment of this 
Act.
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