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No Tax on Restored Benefits Act
To amend the Internal Revenue Code of 1986 to exclude from gross income certain benefits received by reason of the Social Security Fairness Act of 2023.
Summary
This bill excludes certain Social Security benefits from taxable income for a specific time period. It applies to Social Security retirement and survivor benefits that were restored or increased as a result of the Social Security Fairness Act of 2023. The exclusion applies only to benefits received for months between January 1, 2025 and December 31, 2025. The effect is that individuals receiving these restored benefits during that one-year period will not owe federal income tax on that portion of their Social Security benefits.
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. Gooden, Lance [R-TX-5] (R-TX)
6 cosponsors
Money behind the sponsor
Top reported contributors to Lance Gooden’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Lance Gooden → · Outside spending →
Actions (2)
- Feb 4, 2026 Referred to the House Committee on Ways and Means. · house
- Feb 4, 2026 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.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 4, 2026
Mr. Gooden (for himself and Ms. Pingree) 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 exclude from gross income certain benefits received by reason of the Social Security Fairness Act of 2023.
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 “No Tax on Restored Benefits Act”.
SEC. 2. GROSS INCOME EXCLUSION OF CERTAIN SOCIAL SECURITY BENEFITS.
Section 86(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(6) Special rule for certain benefits attributable to social security fairness act of 2023.—The term ‘social security benefit’ shall not include so much of any payment to an individual of a monthly insurance benefit under title II of the Social Security Act as—
“(A) is attributable to the amendments made to such title by the Social Security Fairness Act of 2023, and
“(B) is related to such benefits paid to the individual for months beginning after December 31, 2024, and ending before January 1, 2026.”. <all>
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