I
119THCONGRESS
1
STSESSION H. R. 2670
To amend the Internal Revenue Code of 1986 to provide that regular com-
pensation 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
APRIL7, 2025
Mrs. B
IGGSof 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 Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Fortifying Income by 4
Giving our Heroes Their Earned-Tax Relief Act of 2025’’ 5
or the ‘‘FIGHTER Act of 2025’’. 6
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SEC. 2. EXCLUSION FROM GROSS INCOME OF REGULAR 1
COMPENSATION RECEIVED BY MEMBERS OF 2
THE ARMED FORCES. 3
(a) I
NGENERAL.—Part III of subchapter B of chap-4
ter 1 of the Internal Revenue Code of 1986 is amended 5
by inserting after section 139I the following new section: 6
‘‘SEC. 139J. REGULAR COMPENSATION RECEIVED BY MEM-7
BERS OF THE ARMED FORCES. 8
‘‘(a) I
NGENERAL.—Gross income shall not include 9
regular compensation received by an individual for active 10
service as a member of the Armed Forces. 11
‘‘(b) E
XCEPTION.—This section shall not apply to 12
any compensation if the individual receiving such com-13
pensation served as a Member of Congress at any time 14
during the 10-year period ending on the date that such 15
individual received such compensation. 16
‘‘(c) D
EFINITIONS.—For purposes of this section— 17
‘‘(1) A
CTIVE SERVICE.—The term ‘active serv-18
ice’ has the meaning given that term under section 19
101 of title 37, United States Code. 20
‘‘(2) M
EMBER OF CONGRESS .—The term ‘Mem-21
ber of Congress’ means a Senator or Representative 22
in, or Delegate or Resident Commissioner to, the 23
Congress. 24
‘‘(3) R
EGULAR COMPENSATION .—The term 25
‘regular compensation’ has the meaning given that 26
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term under section 101 of title 37, United States 1
Code. 2
‘‘(d) R
EGULATIONS.—The Secretary shall prescribe 3
such regulations or other guidance as may be necessary 4
or appropriate to carry out the purposes of this section.’’. 5
(b) W
ITHHOLDING.—The Secretary of the Treasury 6
(or the Secretary’s delegate) shall modify the tables and 7
procedures prescribed under section 3402(a) of the Inter-8
nal Revenue Code of 1986 to take into account amounts 9
excludable from gross income under section 139J of such 10
Code (as added by this Act). 11
(c) C
LERICALAMENDMENT.—The table of sections 12
for part III of subchapter B of chapter 1 of such Code 13
is amended by inserting after the item relating to section 14
139I the following new item: 15
‘‘Sec. 139J. Regular compensation received by members of the Armed Forces.’’.
(d) EFFECTIVEDATE.—The amendments made by 16
this section shall apply to taxable years beginning after 17
December 31, 2024. 18
SEC. 3. GOVERNMENT EFFICIENCY SAVINGS AND EXPENDI-19
TURE REDUCTIONS. 20
The United States DOGE Service (commonly re-21
ferred to as the ‘‘Department of Government Efficiency’’ 22
or ‘‘DOGE’’) shall implement cost-saving initiatives that 23
reduce Federal expenditures by an amount that is at least 24
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equal to the reduction in Federal revenues that occurs by 1
reason of the amendments made by section 2. 2
Æ
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