Mike Rogers (R-AL)
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.
A Republican bill with no cosponsors
Last activity — Referred to the House Committee on Ways and Means.
In committee
Introduced and handed to a committee in the chamber it started in.
The committee holds it, and most bills are never heard from again. A hearing or a committee vote would be news; silence is the usual outcome, and it kills the bill without anyone voting against it.
Its path through Congress
- Introduced
- In Committee
What this bill would do
This bill proposes to amend the Internal Revenue Code of 1986. It aims to expand the exclusion of certain earnings from gross income for members of the Armed Forces. Specifically, it would include earnings for those who served overseas. The term 'overseas' is defined as any area outside the United States, which includes territories and possessions. However, this does not include service under permanent change of station orders. These changes would apply to taxable years beginning after December 31, 2025.
Yes· 3 of 5
- Scored +5
Does this cut taxes for middle-income families?
The bill expands tax exclusions for members of the Armed Forces serving overseas, which reduces the taxable income of many service members.
- Scored +4
Would households on low incomes be better off under this?
The tax exclusion provides additional take-home pay for service members, which can significantly assist lower-income military families.
- Scored +4
Would middle-income households be better off under this?
The bill increases the disposable income of many service members by excluding overseas earnings from taxation.
The opposite
- Scored -2
Does this reduce what the federal government spends?
Expanding tax exclusions reduces federal tax revenue, thereby increasing the budget deficit or reducing government revenue.
Who it would affect, and how
Potential Positive Impacts for People
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Tax Exclusion for Overseas Service: Members of the Armed Forces, including enlisted personnel and commissioned officers, could have their earnings excluded from gross income if they served overseas. This is found in Section 1 of the bill (subsections a and b).
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Broader Definition of Overseas: The bill defines 'overseas' as any area outside the United States, which includes territories and possessions. This provides a specific scope for the new exclusion. This is found in Section 1, subsection c, paragraphs (6) and (8).
Potential Negative Impacts for People
- Exclusion of Permanent Change of Station Orders: Individuals serving overseas pursuant to permanent change of station orders would not qualify for the earnings exclusion. This is found in Section 1, subsection c, paragraph (7).
Groups and Interests Ranking
Every group the model scored this bill for, from -10 to +10. Tap or hover a score for the reason it gave.
- Demographic And Interest Groups
- Would households on low incomes be better off under this? — The tax exclusion provides additional take-home pay for service members, which can significantly assist lower-income military families. Would middle-income households be better off under this? — The bill increases the disposable income of many service members by excluding overseas earnings from taxation. Would veterans be better off under this, taking everything together? — The bill provides a financial benefit to those serving overseas, which supports the economic well-being of the military community.
- Economy And Finance
- Does this cut taxes for middle-income families? — The bill expands tax exclusions for members of the Armed Forces serving overseas, which reduces the taxable income of many service members. Does this reduce what the federal government spends? — Expanding tax exclusions reduces federal tax revenue, thereby increasing the budget deficit or reducing government revenue.
- National Security And Foreign Policy
- Does this increase the pay, pensions or support veterans receive? — By excluding overseas earnings from gross income, the bill provides a direct financial benefit to current service members that may assist their long-term financial stability.
- 1/7/2026
- Referred to the House Committee on Ways and Means.
- Introduced in House