This Act may be cited as the Remotely Piloted Aircraft Crews Tax Relief Act.

(a) In general Section 112 of the Internal Revenue Code of 1986 is amended in subsections (a) and (b) by inserting including the operation of a remotely piloted aircraft when such aircraft is in a combat zone and the provision of intelligence, targeting, or command and control that is certified by the Secretary of Defense to be in direct support of such operation, after served in a combat zone, both places such term appears. (b) Effective date The amendments made by this section shall apply with respect to compensation received in taxable years ending after the date of the enactment of this section for periods of active service after such date.