Butler County Today

Rep. Warren Davidson Introduces The Brave Act

Sep 13, 2024

WASHINGTON, D.C. — Rep. Warren Davidson (R-OH) introduced the "Brave Act" today. This legislation amends the IRS Code by expanding the combat zone income tax exclusion from only officially designated combat zones to include all non-permanently deployed service members operating abroad.

“When our soldiers deploy for combat, they don't pay taxes. When they deploy around the world to promote peace and deter war, they pay taxes. The Brave Act makes it clear: reward both of these deployments—respect our warriors,” said Rep. Davidson (R-OH). “The 'Brave Act' ensures that those serving in foreign deployments receive the full tax relief they deserve, maintaining fairness for all service members.”

Background:

The current tax code was intended to alleviate these burdens by providing that deployment pay for troops in combat zones would not be counted as taxable gross income by the IRS, therefore lowering the tax burden on soldiers.

The problem with this is that combat zones are declared on an ad hoc basis by executive order, which as of now only encompasses roughly a dozen countries such as Iraq, Afghanistan, Jordan, Somalia, and The Sinai. Often countries that the U.S. bases combat support to another theater out of, such as Tajikistan, Uzbekistan, and Pakistan, receive the designation as well.

This approach is arbitrary and unpredictable, as service members are forward deployed to roughly 175 countries and, in many cases, risking their lives and shouldering serious personal costs despite the lack of an official combat zone designation. A soldier may be deployed to Chad or INDOPACOM and be under fire and in combat yet not receive the designation and subsequent tax relief for bureaucratic reasons beyond their control.