HR 2670 Re-checks Congress.gov for new actions and updates the bill's status, and fills in any sponsors, committees, or related bills that are missing. It does not re-pull sponsors/cosponsors/committees/related — those rarely change — and it skips all work if nothing has changed upstream, so it's cheap to click.
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.
Summary
This bill would exclude regular military compensation from federal income taxes for active-duty members of the Armed Forces. The tax exclusion would not apply to individuals who served in Congress within the 10 years prior to receiving the military compensation. The Internal Revenue Service would adjust tax withholding procedures to account for this exclusion. The bill would be effective for tax years beginning after December 31, 2024, and requires that federal spending reductions offset the lost tax revenue from this provision.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
- Rep. Biggs, Sheri [R-SC-3] (R-SC)
Actions (3)
- Apr 9, 2025 Sponsor introductory remarks on measure. (CR H1553)
- Apr 7, 2025 Referred to the House Committee on Ways and Means. · house
- Apr 7, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
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 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.
SEC. 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. <all>
Comments