119-hr2670

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2670 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 2670

 To amend the Internal Revenue Code of 1986 to provide that regular 
 compensation received for active service by a member of the Armed 
 Forces shall not be subject to income taxes, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 April 7, 2025

 Mrs. Biggs of South Carolina 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 provide that regular 
 compensation received for active service by a member of the Armed 
 Forces shall not be subject to income taxes, and for other purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Fortifying Income by Giving our 
Heroes Their Earned-Tax Relief Act of 2025'' or the ``FIGHTER Act of 
2025''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF REGULAR COMPENSATION RECEIVED BY 
 MEMBERS OF THE ARMED FORCES.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after 

section 139I the following new section:

``

SEC. 139J. REGULAR COMPENSATION RECEIVED BY MEMBERS OF THE ARMED 
 FORCES.

 ``

    (a) In General.--Gross income shall not include regular 
compensation received by an individual for active service as a member 
of the Armed Forces.
 ``

    (b) Exception.--This section shall not apply to any compensation 
if the individual receiving such compensation served as a Member of 
Congress at any time during the 10-year period ending on the date that 
such individual received such compensation.
 ``
            (c) === Definitions. ===
-For purposes of this section--
 ``

    (1) Active service.--The term `active service' has the 
 meaning given that term under 

section 101 of title 37, United 
 States Code.
 ``

    (2) Member of congress.--The term `Member of Congress' 
 means a Senator or Representative in, or Delegate or Resident 
 Commissioner to, the Congress.
 ``

    (3) Regular compensation.--The term `regular 
 compensation' has the meaning given that term under 

section 101 
 of title 37, United States Code.
 ``
            (d) Regulations.--The Secretary shall prescribe such regulations 
or other guidance as may be necessary or appropriate to carry out the 
purposes of this section.''.

    (b) Withholding.--The Secretary of the Treasury (or the Secretary's 
delegate) shall modify the tables and procedures prescribed under 

section 3402

    (a) of the Internal Revenue Code of 1986 to take into 
account amounts excludable from gross income under 

section 139J of such 
Code (as added by this Act).
            (c) Clerical Amendment.--The table of sections for part III of 
subchapter B of chapter 1 of such Code is amended by inserting after 
the item relating to 

section 139I the following new item:

``

Sec. 139J. Regular compensation received by members of the Armed 
 Forces.''.
            (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2024.

SEC. 3. GOVERNMENT EFFICIENCY SAVINGS AND EXPENDITURE REDUCTIONS.

 The United States DOGE Service (commonly referred to as the 
``Department of Government Efficiency'' or ``DOGE'') shall implement 
cost-saving initiatives that reduce Federal expenditures by an amount 
that is at least equal to the reduction in Federal revenues that occurs 
by reason of the amendments made by 

section 2.
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