The main purpose of this legislation, known as the Service Members Tax Relief Act, is to provide tax relief to active and reserve members of the Uniformed Services of the United States. The objective is to exempt certain types of income earned by these service members from federal income tax, thereby easing their financial burden. Key provisions of the Act include a specific exemption for gross income earned by active or reserve service members during their service. This means that any compensation they receive for their military duties will not be subject to federal income tax.