FIGHTER Act of 2025

[Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 2670 Introduced in House (IH)] <DOC> 119th CONGRESS 1st Session H. R. 2670 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. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES April 7, 2025 Mrs. Biggs of 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 Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Fortifying Income by Giving our Heroes Their Earned-Tax Relief Act of 2025'' or the ``FIGHTER Act of 2025''. SEC. 2. EXCLUSION FROM GROSS INCOME OF REGULAR COMPENSATION RECEIVED BY MEMBERS OF THE ARMED FORCES. (a) In General.--Part III of subchapter B of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section: ``SEC. 139J. REGULAR COMPENSATION RECEIVED BY MEMBERS OF THE ARMED FORCES. ``(a) In General.--Gross income shall not include regular compensation received by an individual for active service as a member of the Armed Forces. ``(b) Exception.--This section shall not apply to any compensation if the individual receiving such compensation served as a Member of Congress at any time during the 10-year period ending on the date that such individual received such compensation. ``(c) Definitions.--For purposes of this section-- ``(1) Active service.--The term `active service' has the m