Heroes’ Tax Exemption Act of 2025

119 HR 823 IH: Heroes’ Tax Exemption Act of 2025 U.S. House of Representatives 2025-01-28 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS 1st Session H. R. 823 IN THE HOUSE OF REPRESENTATIVES January 28, 2025 Mr. Van Drew introduced the following bill; which was referred to the Committee on Ways and Means A BILL To amend the Internal Revenue Code of 1986 to exempt servicemembers from the income tax. 1. Short title This Act may be cited as the Heroes’ Tax Exemption Act of 2025 . 2. Exemption from income tax for servicemembers (a) In general Part III of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: 139J. Income earned by servicemembers Gross income shall not include any amount earned by an active duty member of the Armed Forces. . (b) Clerical amendment The table of sections for part III of subchapter B of chapter 1 of subtitle A of such Code is amended by inserting after the item relating to section 139I the following new item: Sec. 139J. Income earned by servicemembers. . (c) Effective date The amendments made by this section shall apply to income earned after the second October 1 occurring after date of the enactment of this Act.