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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.
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.
Summary
This bill amends the Internal Revenue Code to exclude from gross income military earnings for members of the Armed Forces who serve overseas. Currently, the tax code excludes combat zone compensation for military personnel; this bill expands that exclusion to include service in any area outside the United States, with certain exceptions. The provision does not apply to service during periods when a member is stationed overseas pursuant to permanent change of station orders. The changes are effective for taxable years beginning after December 31, 2025.
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)
Money behind the sponsor
Top reported contributors to Mike D. Rogers’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- L-3 HARRIS $34,400
- THE MEDICAL PLACE $19,800
- NULL $15,950
- LANIER LAW FIRM $13,200
- ELLIOTT INVESTMENT MANAGEMENT $13,200
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Mike D. Rogers → · Outside spending →
Actions (2)
- Jan 7, 2026 Referred to the House Committee on Ways and Means. · house
- Jan 7, 2026 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
January 7, 2026
Mr. Rogers of Alabama 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 earnings from certain overseas deployments 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. COMBAT ZONE EXCLUSION EXPANDED TO INCLUDE CERTAIN OVERSEAS DEPLOYMENTS.
(a) Enlisted Personnel.—Section 112(a) of the Internal Revenue Code of 1986 is amended by striking “or” at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting “, or”, and by inserting after paragraph (2) the following new paragraph:
“(3) served overseas.”.
(b) Commissioned Officers.—Section 112(b) of such Code is amended by striking “or” at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting “, or”, and by inserting after paragraph (2) the following new paragraph:
“(3) served overseas.”.
(c) Definitions Added.—Section 112(c) of such Code is amended by adding at the end the following new paragraphs:
“(6) The term ‘overseas’ means any area outside the United States.
“(7) The term ‘served overseas’ does not include service during any month or portion thereof during which the taxpayer is overseas pursuant to permanent change of station orders.
“(8) The term ‘United States’ includes the territories and possessions of the United States.”.
(d) Conforming Amendments.—
(1) The heading of section 112 of such Code is amended by inserting “and overseas” after “combat zone”.
(2) The table of sections for part III of subchapter B of chapter 1 of such Code is amended by striking the item relating to section 112 and inserting the following:
“Sec. 112. Certain combat zone and overseas compensation of members of the Armed Forces.”
(e) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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