Service Members Tax Relief Act

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 6189 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 6189 To amend the Internal Revenue Code of 1986 to exempt certain income of active or reserve service members from tax. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES November 20, 2025 Mr. Hamadeh of Arizona (for himself, Mr. Moore of Alabama, and Mr. Massie) 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 certain income of active or reserve service members from 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 ``Service Members Tax Relief Act''. SEC. 2. EXEMPTION FROM INCOME TAX FOR UNIFORMED SERVICE MEMBERS. (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. CERTAIN INCOME EARNED BY UNIFORMED SERVICE MEMBERS. ``(a) In General.--Gross income shall not include any compensation received by an individual in connection with such individual's service during the taxable year as an active or reserve member of the Uniformed Services of the United States. ``(b) Exclusion of Retirement Income.--For purposes of this section, the term `compensation' does not include pensions or retirement pay.''. (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. Certain income earned by uniformed service members.''. (c) Effective Date.--The amendments made by this section shall apply to income earned