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Service Members Tax Relief Act
To amend the Internal Revenue Code of 1986 to exempt certain income of active or reserve service members from tax.
Summary
The Service Members Tax Relief Act amends the Internal Revenue Code to exempt from federal income tax certain compensation received by active and reserve members of the Uniformed Services of the United States. The exemption applies to compensation earned during the taxable year for military service. The exemption does not apply to pension or retirement pay received by service members. The amendment takes effect for income earned in taxable years beginning after the date of enactment.
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)
- Sen. Ricketts, Pete [R-NE] (R-NE)
Actions (2)
- Nov 20, 2025 Read twice and referred to the Committee on Finance. · senate
- Nov 20, 2025 Introduced in Senate
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 SENATE OF THE UNITED STATES
November 20, 2025
Mr. Ricketts introduced the following bill; which was read twice and referred to the Committee on Finance
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 139L the following new section:
“SEC. 139M. 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 any pension or retirement pay.”.
(b) Clerical Amendment.—The table of sections for part III of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by inserting after the item relating to section 139L the following new item:
“Sec. 139M. 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. <all>
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