Congressional Legislation · bill 119hr715 · built from our database

Both sides have signed this (Bill Ranking)

BNA Fairness Act

H.R. 715 · 119th Congress (2025-2026)

H.R. 715119TH CONGRESSINTRODUCED 01/23/2025REP. WOMACKR-AR ยท SPONSORLeft: no (Sponsor Ranking)Lean left: no (Sponsor Ranking)Center: no (Sponsor Ranking)Lean right: DW-NOMINATE +0.35 (Sponsor Ranking)Right: no (Sponsor Ranking)LEAN RIGHT(SPONSOR RANKING)TAXATION

20 members · Left 4 · Center 3 · Right 13 (Bill Ranking)

SponsorRep. Womack, Steve (R-AR) (Introduced 01/23/2025)
Sponsor Voting RecordLean right · DW-NOMINATE +0.35 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking)
Support
LLLCLRR

support across the spectrum: 20 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once

CommitteesHouse - Ways and Means Committee
Latest Action01/23/2025 Referred to the House Committee on Ways and Means.
Roll Call VotesThere have been no roll call votes
Sourceview on congress.gov →
IntroducedPassed HousePassed SenateResolving DifferencesTo PresidentBecame Law

Summary (1)

Introduced in House (01/23/2025)

BNA Fairness Act

This bill excludes from gross income (for federal income tax purposes) the basic needs allowance received by eligible members of the Armed Forces.

Under current law, members of the Armed Forces may be eligible to receive the basic needs allowance (additional monthly payment) if (1) they have completed initial training, (2) they have at least one dependent, and (3) their total household income does not exceed 200% of the federal poverty level (based on the location and number of individuals in the household). Further, under current law, certain qualified military benefits may be excluded from gross income. However, the basic needs allowance is not included within the definition of qualified military benefits and must be included in gross income for federal tax purposes.

Under the bill, the definition of qualified military benefits that may be excluded from gross income is expanded to include the basic needs allowance.

Text (1)

Introduced in House (IH)

119 HR 715 IH: BNA Fairness Act U.S. House of Representatives 2025-01-23 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. I119th CONGRESS1st SessionH. R. 715IN THE HOUSE OF REPRESENTATIVESJanuary 23, 2025Mr. Womack (for himself, Mr. Moulton, and Mr. Wittman) introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to exclude from gross income the basic needs allowance of members of the Armed Forces.

1.Short titleThis Act may be cited as the BNA Fairness Act.

2.Exclusion from gross income of the basic needs allowance of members of the Armed Forces (a)In generalSection 134(b) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7)Basic needs allowanceThe 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 amendmentSection 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. (c)Effective dateThe amendments made by this section shall apply to taxable years ending after the date of the enactment of this Act.

The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.

All Actions (3)

DateChamberAll Actions
01/23/2025Library of CongressIntroduced in House
01/23/2025Library of CongressIntroduced in House
01/23/2025House floor actionsReferred to the House Committee on Ways and Means.

Titles (3)

Title TypeTitle
Display TitleBNA Fairness Act
Short Title(s) as IntroducedBNA Fairness Act
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to exclude from gross income the basic needs allowance of members of the Armed Forces.

Amendments (0)

There are no amendments to this bill.

Cosponsors (19)

* = Original cosponsor

Committees (1)

CommitteeActivity
House - Ways and Means Committee01/23/2025 Referred To

Related Bills (0)

No related bill information was received for H.R. 715.

Subjects (0)

Policy Area: Taxation

No legislative subjects have been assigned yet.

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