Tax relief for remotely piloted aircraft crews in combat zones
New rules allow certain remotely piloted aircraft crew members serving in combat zones to exclude some of their pay from taxation. This applies to those operating the aircraft or providing direct support, potentially resulting in lower taxes for these service members.
Key points
Combat zone pay for remotely piloted aircraft crews may be excluded from gross income.
Exclusion applies to individuals operating the aircraft or providing certified direct support (intelligence, targeting, command and control) for operations in a combat zone.
Changes are effective for compensation received in taxable years ending after enactment, for periods of active service after enactment.
Expired
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