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.

This bill makes earnings tax-free for military members serving overseas in temporary assignments, expanding an existing tax exclusion beyond just combat zones. It covers both enlisted personnel and commissioned officers who serve outside the U.S. in non-combat deployments, excluding service under permanent change of station orders. The exclusion applies to taxable years beginning after December 31, 2025, directly affecting active-duty service members on temporary overseas duty. This policy change simplifies tax treatment for military pay during overseas temporary assignments without altering permanent station service rules.