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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.
Summary
- Amends the Internal Revenue Code to exclude from gross income certain combat zone compensation of servicemembers who operate remotely piloted aircraft in combat zones.
- Extends the tax exclusion to servicemembers providing intelligence, targeting, or command and control support for remotely piloted aircraft operations, if certified by the Secretary of Defense as direct support.
- The tax exclusion applies to compensation received in taxable years ending after the bill's enactment for active service periods after enactment.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
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![Rep. Horsford, Steven [D-NV-4]](https://media.civicgate.org/people/d/politicians/H001066.thumb.jpg)
Rep. Horsford, Steven (D-NV) [#4]
1 cosponsor
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![Rep. Leger Fernandez, Teresa [D-NM-3]](https://media.civicgate.org/people/d/politicians/L000273.thumb.jpg)
Rep. Leger Fernandez, Teresa (D-NM) [#3]
Money behind the sponsor
Top reported contributors to Steven Horsford’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- Employer not reported $53,900
- KKR & CO INC. $42,700
- BLACKSTONE $36,300
- APOLLO GLOBAL MANAGEMENT $26,400
- ANDREESSEN HOROWITZ $19,800
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Steven Horsford → · Outside spending →
Actions (2)
- Dec 19, 2025 Referred to the House Committee on Ways and Means. · house
- Dec 19, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Full text
IN THE HOUSE OF REPRESENTATIVES
December 19, 2025
Mr. Horsford (for himself and Ms. Leger Fernandez) 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 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. <all>
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