119-hr823

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Heroes’ Tax Exemption Act of 2025

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Introduced:
Jan 28, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
0
Cosponsors
1
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Jan 28, 2025
Referred to the House Committee on Ways and Means.

Summaries (1)

Introduced in House - Jan 28, 2025 00
<p><strong>Heroes’ Tax Exemption Act of 2025</strong></p><p>This bill excludes&nbsp;amounts earned by an active duty member of the Armed Forces from gross income for federal tax purposes.</p>

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Jan 28, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Jan 28, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Jan 28, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

Jan 28, 2025

Full Bill Text

Length: 1,718 characters Version: Introduced in House Version Date: Jan 28, 2025 Last Updated: Nov 15, 2025 6:19 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 823 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 823

To amend the Internal Revenue Code of 1986 to exempt servicemembers
from the income tax.

_______________________________________________________________________

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.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``Heroes' Tax Exemption Act of 2025''.
SEC. 2.

(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: ``

``
SEC. 139J.

``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: ``
item:

``
Sec. 139J.
(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.
<all>