BNA Fairness Act

I 118TH CONGRESS 1ST SESSION H. R. 1732 To amend the Internal Revenue Code of 1986 to exclude from gross income the basic needs allowance of members of the Armed Forces. IN THE HOUSE OF REPRESENTATIVES MARCH 22, 2023 Mr. WOMACK (for himself, Mr. KILDEE, Mr. WENSTRUP, Mr. LAMBORN, Mr. WITTMAN, and Mr. GAETZ) introduced the following bill; which was re- ferred to the Committee on Ways and Means 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 Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘BNA Fairness Act’’. 4 VerDate Sep 11 2014 23:45 Apr 05, 2023 Jkt 039200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H1732.IH H1732 kjohnson on DSK79L0C42PROD with BILLS 2 •HR 1732 IH SEC. 2. EXCLUSION FROM GROSS INCOME OF THE BASIC 1 NEEDS ALLOWANCE OF MEMBERS OF THE 2 ARMED FORCES. 3 (a) IN GENERAL.—Section 134(b) of the Internal 4 Revenue Code of 1986 is amended by adding at the end 5 the following new paragraph: 6 ‘‘(7) BASIC NEEDS ALLOWANCE.—The term 7 ‘qualified military benefit’ includes the basic needs 8 allowance under section 402b of title 37, United 9 States Code (as in effect at the time of the provision 10 of such allowance).’’. 11 (b) CONFORMING AMENDMENT.—Section 134(b)(3) 12 of such Code is amended by striking ‘‘as provided in sub- 13 paragraphs (B) and (C) and paragraphs (4) and (5)’’ and 14 inserting ‘‘as otherwise provided in this subsection’’. 15 (c) EFFECTIVE DATE.—The amendments made by 16 this section shall apply to taxable years ending after the 17 date of the enactment of this Act. 18 Æ VerDate Sep 11 2014 23:45 Apr 05, 2023 Jkt 039200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6301 E:\BILLS\H1732.IH H1732 kjohnson on DSK79L0C42PROD with BILLS