Barr introduced the No Tax on Drill Pay Act, legislation to exempt federal income taxes on Inactive Duty Training (IDT) pay earned by members of the National Guard and Reserve during their drill weekends.
Will exempt National Guard and Reserve drill pay from federal income taxes.
Occurrences
Evidence
AP's account of the enacted tax-and-spending bill says the law added deductions for tips, overtime, and older adults, along with other tax changes, but it does not include any National Guard or Reserve drill-pay income-tax exemption.
The IRS fact sheet implementing Public Law 119-21 lists new deductions for tips, overtime, car-loan interest, and seniors. It does not describe any exemption for National Guard or Reserve drill pay.
IRS guidance on the new law addresses qualified tips and qualified overtime compensation only, including reporting and eligibility rules. It contains no drill-pay exemption or National Guard/Reserve-specific income-tax relief.
Assessments
The available record indicates the promised federal income-tax exemption for National Guard and Reserve drill pay was not enacted. Official IRS implementation materials for the 2025 tax law list other new deductions, such as tips, overtime, car-loan interest, and seniors, but do not include any drill-pay exemption, and the contemporaneous AP summary of the enacted law likewise omits it. There is also no evidence in this packet that Barr materially advanced a measure that later became law or that another official delivered the same outcome with meaningful Barr contribution, so this does not merit delivered or partial credit.