H.R. 4536 — Fit for Duty Act

This section establishes a military fitness bonus pay program (37 U.S.C. §358) under which the Secretary concerned pays each qualifying member of the Armed Forces—those entitled to basic pay who score 90% or higher on a required physical fitness test—$1,000 for a perfect score or $500 otherwise, with bonuses available for each such test. It requires each Secretary concerned to submit an annual report to the congressional defense committees by December 31 on the prior fiscal year's bonuses awarded (total and by type), recipients, costs, and impact on readiness. The section also excludes such bonuses from gross income (IRC §134(b)(7)) for taxable years ending after enactment.