BNA Fairness Act

BNA Fairness Act

This bill excludes from gross income, for income tax purposes, the basic needs allowance of members of the Armed Forces.

[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9275 Introduced in House (IH)]

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117th CONGRESS
  2d Session
                                H. R. 9275

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


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                    IN THE HOUSE OF REPRESENTATIVES

                            November 3, 2022

Mr. Womack (for himself, Mr. Ryan of Ohio, Mr. Gaetz, Mr. Lamborn, and 
  Mr. Bacon) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
To amend the Internal Revenue Code of 1986 to exclude from gross income 
       the basic needs allowance 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. 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 
        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) 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.
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