To amend the Internal Revenue Code of 1986 to exclude compensation from secondary employment for certain taxpayers from the income tax and payroll taxes.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to exclude compensation from secondary employment for certain taxpayers from the income tax and payroll taxes., changes federal law or congressional policy affecting health care providers and patients. The main policy domain is Healthcare, Finance, Labor.
Who Benefits and How
health care providers and patients may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.
Who Bears the Burden and How
federal implementing agencies, health care providers and patients may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.
Key Provisions
- Section HFD9CB2F3739E428C84406BA22B8E05E8: 1. Short title This Act may be cited as the Second Job Tax Relief Act of 2025.
- Section HD6F9B6F1F69E4556A7D6635B51EDCE45: 2. Exclusion of compensation for certain secondary employment from income and payroll tax Part III of subchapter B of chapter 1 of the Internal Revenue Code of...
- Section H42771E1EE52044C6B8BD6460B0862F56: 139J. Earned income from additional employment In the case of a qualifying taxpayer, gross income shall not include secondary employment compensation. The...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
This bill, To amend the Internal Revenue Code of 1986 to exclude compensation from secondary employment for certain taxpayers from the income tax and payroll taxes., changes federal law or congressional policy affecting health care providers and patients.
Key Policy Areas
Healthcare, Finance, Labor
Primary Purpose
This bill, To amend the Internal Revenue Code of 1986 to exclude compensation from secondary employment for certain taxpayers from the income tax and payroll taxes., changes federal law or congressional policy affecting health care providers and patients.
Policy Domains
Whole bill
Identified Gains
- health care providers and patients
Identified Costs
- federal implementing agencies
- health care providers and patients
Sponsors
Legislative Progress
IntroducedMr. Bacon introduced the following bill; which was referred to …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
- "federal_implementing_agencies"
- → Federal agencies assigned duties by the bill
We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.
Learn more about our methodology