[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 823 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 823

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


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                    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

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                                 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. SHORT TITLE.

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

SEC. 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:

``SEC. 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.
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