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To amend the Internal Revenue Code of 1986 to exclude from gross income compensation received in connection with inactive-duty training.
Summary
This bill amends the tax code to exclude from taxable income compensation that military personnel receive for inactive-duty training. Currently, such drill pay is subject to federal income tax. The bill would treat this compensation as a qualified military benefit, similar to other military benefits already excluded from taxation. The change would apply to all compensation received after the bill becomes law.
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)
- Rep. Barr, Andy [R-KY-6] (R-KY)
7 cosponsors
Money behind the sponsor
Top reported contributors to Andy Barr’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $274,323
- BANC OF CALIFORNIA $60,083
- APOLLO GLOBAL MANAGEMENT $32,200
- BLACKSTONE $28,900
- WELLS FARGO $23,366
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Andy Barr → · Outside spending →
Actions (2)
- Mar 12, 2026 Referred to the House Committee on Ways and Means. · house
- Mar 12, 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
March 12, 2026
Mr. Barr (for himself, Mr. Miller of Ohio, and Mr. Nunn of Iowa) 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 compensation received in connection with inactive-duty training.
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 “No Tax on Drill Pay Act”.
SEC. 2. EXCLUSION FROM GROSS INCOME OF INACTIVE-DUTY TRAINING COMPENSATION.
(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) Inactive-duty training compensation.—The term ‘qualified military benefit’ includes any compensation received in connection with inactive-duty training (as defined in section 101(d)(7) of title 10, United States Code, as in effect at the time of the receipt of such compensation).”.
(b) Conforming Amendment.—Section 134(b)(3)(A) of such Code is amended by striking “paragraphs (4) and (5)” and inserting “paragraphs (4), (5), and (7)”.
(c) Effective Date.—The amendments made by this section shall apply to compensation received after the date of the enactment of this Act. <all>
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