Section 1 Short title
This Act may be cited as the “Heroes’ Tax Exemption Act of 2025”.
Heroes’ Tax Exemption Act of 2025
A BILL
To amend the Internal Revenue Code of 1986 to exempt servicemembers from the income tax.
Sec. 2 Exemption from income tax for servicemembers
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:
“139J. Income earned by servicemembers
“Gross income shall not include any amount earned by an active duty member of the Armed Forces.”
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:
Effective date— The amendments made by this section shall apply to income earned after the second October 1 occurring after date of the enactment of this Act.