Remotely Piloted Aircraft Crews Tax Relief Act

This bill expands a tax exclusion for military personnel by adding remotely piloted aircraft (drone) crews to the list of service members whose combat zone pay is excluded from federal income tax. Specifically, it modifies IRS tax code to include "the operation of a remotely piloted aircraft in a combat zone" and "intelligence, targeting, or command and control" work certified by the Defense Secretary as directly supporting combat operations. The change applies to compensation received after the bill's enactment for service periods after that date. It directly affects drone operators and support staff serving in designated combat zones who previously might not have qualified for this tax benefit.