HR 715
BNA Fairness Act
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- Passed House
- Passed Senate
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Bill overview
The BNA Fairness Act changes federal tax law to exclude the basic needs allowance received by members of the Armed Forces from their gross income. Currently, this allowance is considered taxable income, even though it’s intended to cover essential needs. This bill expands the definition of ‘qualified military benefits’ to include the basic needs allowance, providing a tax benefit to service members and their families. This change is designed to align with the intent of existing tax provisions for military benefits.
Key provisions
- Expands the definition of ‘qualified military benefits’ to include the basic needs allowance.
- Excludes the basic needs allowance from federal gross income.
- The amendment applies to taxable years beginning after the date of enactment.
- The change is made through an amendment to Section 134(b) of the Internal Revenue Code.
Who is affected
- Members of the Armed Forces
- Military Families
Notable changes
- Currently, the basic needs allowance is considered taxable income.
- This bill reverses that, making it tax-free for eligible service members.
Fiscal impact
The Congressional Budget Office has not yet assessed the fiscal impact of this legislation.
Sponsors
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Primary sponsor
Cosponsors
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119th CONGRESS — 1st Session
H. R. 715
IN THE HOUSE OF REPRESENTATIVES
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.
This Act may be cited as the BNA Fairness Act
.
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).
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
.