| 1 | 1 | | I |
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| 2 | 2 | | 119THCONGRESS |
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| 3 | 3 | | 1 |
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| 4 | 4 | | STSESSION H. R. 2670 |
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| 5 | 5 | | To amend the Internal Revenue Code of 1986 to provide that regular com- |
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| 6 | 6 | | pensation received for active service by a member of the Armed Forces |
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| 7 | 7 | | shall not be subject to income taxes, and for other purposes. |
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| 8 | 8 | | IN THE HOUSE OF REPRESENTATIVES |
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| 9 | 9 | | APRIL7, 2025 |
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| 10 | 10 | | Mrs. B |
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| 11 | 11 | | IGGSof South Carolina introduced the following bill; which was referred |
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| 12 | 12 | | to the Committee on Ways and Means |
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| 13 | 13 | | A BILL |
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| 14 | 14 | | To amend the Internal Revenue Code of 1986 to provide |
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| 15 | 15 | | that regular compensation received for active service by |
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| 16 | 16 | | a member of the Armed Forces shall not be subject |
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| 17 | 17 | | to income taxes, and for other purposes. |
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| 18 | 18 | | Be it enacted by the Senate and House of Representa-1 |
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| 19 | 19 | | tives of the United States of America in Congress assembled, 2 |
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| 20 | 20 | | SECTION 1. SHORT TITLE. 3 |
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| 21 | 21 | | This Act may be cited as the ‘‘Fortifying Income by 4 |
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| 22 | 22 | | Giving our Heroes Their Earned-Tax Relief Act of 2025’’ 5 |
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| 23 | 23 | | or the ‘‘FIGHTER Act of 2025’’. 6 |
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| 24 | 24 | | VerDate Sep 11 2014 01:39 Apr 15, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2670.IH H2670 |
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| 25 | 25 | | ssavage on LAPJG3WLY3PROD with BILLS 2 |
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| 26 | 26 | | •HR 2670 IH |
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| 27 | 27 | | SEC. 2. EXCLUSION FROM GROSS INCOME OF REGULAR 1 |
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| 28 | 28 | | COMPENSATION RECEIVED BY MEMBERS OF 2 |
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| 29 | 29 | | THE ARMED FORCES. 3 |
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| 30 | 30 | | (a) I |
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| 31 | 31 | | NGENERAL.—Part III of subchapter B of chap-4 |
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| 32 | 32 | | ter 1 of the Internal Revenue Code of 1986 is amended 5 |
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| 33 | 33 | | by inserting after section 139I the following new section: 6 |
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| 34 | 34 | | ‘‘SEC. 139J. REGULAR COMPENSATION RECEIVED BY MEM-7 |
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| 35 | 35 | | BERS OF THE ARMED FORCES. 8 |
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| 36 | 36 | | ‘‘(a) I |
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| 37 | 37 | | NGENERAL.—Gross income shall not include 9 |
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| 38 | 38 | | regular compensation received by an individual for active 10 |
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| 39 | 39 | | service as a member of the Armed Forces. 11 |
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| 40 | 40 | | ‘‘(b) E |
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| 41 | 41 | | XCEPTION.—This section shall not apply to 12 |
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| 42 | 42 | | any compensation if the individual receiving such com-13 |
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| 43 | 43 | | pensation served as a Member of Congress at any time 14 |
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| 44 | 44 | | during the 10-year period ending on the date that such 15 |
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| 45 | 45 | | individual received such compensation. 16 |
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| 46 | 46 | | ‘‘(c) D |
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| 47 | 47 | | EFINITIONS.—For purposes of this section— 17 |
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| 48 | 48 | | ‘‘(1) A |
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| 49 | 49 | | CTIVE SERVICE.—The term ‘active serv-18 |
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| 50 | 50 | | ice’ has the meaning given that term under section 19 |
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| 51 | 51 | | 101 of title 37, United States Code. 20 |
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| 52 | 52 | | ‘‘(2) M |
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| 53 | 53 | | EMBER OF CONGRESS .—The term ‘Mem-21 |
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| 54 | 54 | | ber of Congress’ means a Senator or Representative 22 |
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| 55 | 55 | | in, or Delegate or Resident Commissioner to, the 23 |
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| 56 | 56 | | Congress. 24 |
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| 57 | 57 | | ‘‘(3) R |
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| 58 | 58 | | EGULAR COMPENSATION .—The term 25 |
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| 59 | 59 | | ‘regular compensation’ has the meaning given that 26 |
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| 61 | 61 | | ssavage on LAPJG3WLY3PROD with BILLS 3 |
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| 62 | 62 | | •HR 2670 IH |
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| 63 | 63 | | term under section 101 of title 37, United States 1 |
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| 64 | 64 | | Code. 2 |
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| 65 | 65 | | ‘‘(d) R |
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| 66 | 66 | | EGULATIONS.—The Secretary shall prescribe 3 |
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| 67 | 67 | | such regulations or other guidance as may be necessary 4 |
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| 68 | 68 | | or appropriate to carry out the purposes of this section.’’. 5 |
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| 69 | 69 | | (b) W |
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| 70 | 70 | | ITHHOLDING.—The Secretary of the Treasury 6 |
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| 71 | 71 | | (or the Secretary’s delegate) shall modify the tables and 7 |
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| 72 | 72 | | procedures prescribed under section 3402(a) of the Inter-8 |
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| 73 | 73 | | nal Revenue Code of 1986 to take into account amounts 9 |
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| 74 | 74 | | excludable from gross income under section 139J of such 10 |
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| 75 | 75 | | Code (as added by this Act). 11 |
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| 76 | 76 | | (c) C |
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| 77 | 77 | | LERICALAMENDMENT.—The table of sections 12 |
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| 78 | 78 | | for part III of subchapter B of chapter 1 of such Code 13 |
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| 79 | 79 | | is amended by inserting after the item relating to section 14 |
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| 80 | 80 | | 139I the following new item: 15 |
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| 81 | 81 | | ‘‘Sec. 139J. Regular compensation received by members of the Armed Forces.’’. |
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| 82 | 82 | | (d) EFFECTIVEDATE.—The amendments made by 16 |
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| 83 | 83 | | this section shall apply to taxable years beginning after 17 |
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| 84 | 84 | | December 31, 2024. 18 |
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| 85 | 85 | | SEC. 3. GOVERNMENT EFFICIENCY SAVINGS AND EXPENDI-19 |
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| 86 | 86 | | TURE REDUCTIONS. 20 |
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| 87 | 87 | | The United States DOGE Service (commonly re-21 |
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| 88 | 88 | | ferred to as the ‘‘Department of Government Efficiency’’ 22 |
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| 89 | 89 | | or ‘‘DOGE’’) shall implement cost-saving initiatives that 23 |
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| 90 | 90 | | reduce Federal expenditures by an amount that is at least 24 |
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| 91 | 91 | | VerDate Sep 11 2014 01:39 Apr 15, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2670.IH H2670 |
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| 92 | 92 | | ssavage on LAPJG3WLY3PROD with BILLS 4 |
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| 93 | 93 | | •HR 2670 IH |
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| 94 | 94 | | equal to the reduction in Federal revenues that occurs by 1 |
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| 95 | 95 | | reason of the amendments made by section 2. 2 |
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| 96 | 96 | | Æ |
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| 97 | 97 | | VerDate Sep 11 2014 01:39 Apr 15, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H2670.IH H2670 |
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| 98 | 98 | | ssavage on LAPJG3WLY3PROD with BILLS |
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