I
119THCONGRESS
1
STSESSION H. R. 823
To amend the Internal Revenue Code of 1986 to exempt servicemembers
from the income tax.
IN THE HOUSE OF REPRESENTATIVES
JANUARY28, 2025
Mr. V
ANDREWintroduced 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 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 ‘‘Heroes’ Tax Exemp-4
tion Act of 2025’’. 5
SEC. 2. EXEMPTION FROM INCOME TAX FOR 6
SERVICEMEMBERS. 7
(a) I
NGENERAL.—Part III of subchapter B of chap-8
ter 1 of subtitle A of the Internal Revenue Code of 1986 9
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•HR 823 IH
is amended by inserting after section 139I the following 1
new section: 2
‘‘SEC. 139J. INCOME EARNED BY SERVICEMEMBERS. 3
‘‘Gross income shall not include any amount earned 4
by an active duty member of the Armed Forces.’’. 5
(b) C
LERICALAMENDMENT.—The table of sections 6
for part III of subchapter B of chapter 1 of subtitle A 7
of such Code is amended by inserting after the item relat-8
ing to section 139I the following new item: 9
‘‘Sec. 139J. Income earned by servicemembers.’’.
(c) EFFECTIVEDATE.—The amendments made by 10
this section shall apply to income earned after the second 11
October 1 occurring after date of the enactment of this 12
Act. 13
Æ
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