H.R. 6189

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6189 Introduced in House (IH)]

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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.

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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 in taxable years beginning after the date of the 
enactment of this Act.
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