119-HR715

BNA Fairness Act

Last action was on 1-23-2025

Bill is currently in: House
Path to Law
House Senate President

Current status is Referred to the House Committee on Ways and Means.

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119th CONGRESS

1st Session

H. R. 715

1. Short title
2. Exclusion from gross income of the basic needs allowance of members of the Armed Forces

1. Short title

This Act may be cited as the "BNA Fairness Act".


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.