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H.R. 6970

U.S. House•In House Committee

Summary

H.R. 6970, 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, was introduced in the House on Jan 7, 2026 by Rep. Mike D. Rogers (R). It was referred to Ways And Means, and last saw action on Jan 7, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 6970 has no co-sponsors and has not gone to a roll call.

hb6970/introduced-in-house.txt
119 HR 6970 IH: 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.
 U.S. House of Representatives
 2026-01-07
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 6970  IN THE HOUSE OF REPRESENTATIVES   January 7, 2026   Mr. Rogers of Alabama  introduced the following bill; which was referred to the  Committee on Ways and Means    A BILL
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.
1.
Combat zone exclusion expanded to include certain overseas deployments
(a)
Enlisted personnel
 Section 112(a)  of the Internal Revenue Code of 1986 is amended by striking  or  at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting  , or , and by inserting after paragraph (2) the following new paragraph:
(3)
served overseas.
  .
(b)
Commissioned officers
Section 112(b) of such Code is amended by striking  or  at the end of paragraph (1), by striking the period at the end of paragraph (2) and inserting  , or , and by inserting after paragraph (2) the following new paragraph:
(3)
served overseas.
  .
(c)
Definitions added
Section 112(c) of such Code is amended by adding at the end the following new paragraphs:
(6)
The term  overseas  means any area outside the United States.
(7)
The term  served overseas  does not include service during any month or portion thereof during which the taxpayer is overseas pursuant to permanent change of station orders.
(8)
The term  United States  includes the territories and possessions of the United States.
 .
(d)
Conforming amendments
(1)
The heading of section 112 of such Code is amended by inserting
and overseas   after
combat zone  .
(2)
The table of sections for part III of subchapter B of chapter 1 of such Code is amended by striking the item relating to section 112 and inserting the following:
 Sec. 112. Certain combat zone and overseas compensation of members of the Armed Forces.
(e)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2026-01-07
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

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.

Sponsors

Rep. Mike D. Rogers (R) sponsors H.R. 6970 alone.

Committees

H.R. 6970 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Jan 7, 2026 · 1,160 Bills

Actions

H.R. 6970 has taken 2 actions since Jan 7, 2026.

ChamberAction
Jan 7, 2026
House
Introduced in House
Jan 7, 2026
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 6970 has not gone to a roll call.

Titles

H.R. 6970 goes by 2 titles.

  • 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. — Official Title as Introduced
  • 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. — Display Title

Classification

The Congressional Research Service files H.R. 6970 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 6970’s is Taxation.

hr6970/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Source: congress.gov · legiscan.com