H.R. 2670

119 HR 2670 IH: Fortifying Income by Giving our Heroes Their Earned-Tax Relief Act of 2025
 U.S. House of Representatives
 2025-04-07
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 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  1st Session  H. R. 2670  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.
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  .
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:
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 meaning given that term under section 101 of title 37, United States Code.
(2)
Member of Congress
The term  Member of Congress  means a Senator or Representative in, or Delegate or Resident Commissioner to, the Congress.
(3)
Regular compensation
The term  regular compensation  has the meaning given that term under section 101 of title 37, United States Code.
(d)
Regulations
The Secretary shall prescribe such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this section.
 .
(b)
Withholding
The Secretary of the Treasury (or the Secretary’s delegate) shall modify the tables and procedures prescribed under  section 3402(a)  of the Internal Revenue Code of 1986 to take into account amounts excludable from gross income under section 139J of such Code (as added by this Act).
(c)
Clerical amendment
The table of sections for part III of subchapter B of chapter 1 of such Code is amended by inserting after the item relating to section 139I the following new item:
Sec. 139J. Regular compensation received by members of the Armed Forces.
  .
(d)
Effective date
The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
3.
Government Efficiency Savings and Expenditure Reductions
The United States DOGE Service (commonly referred to as the  Department of Government Efficiency  or  DOGE ) shall implement cost-saving initiatives that reduce Federal expenditures by an amount that is at least equal to the reduction in Federal revenues that occurs by reason of the amendments made by section 2.