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