To amend the Internal Revenue Code of 1986 to exempt certain income of active or reserve service members from tax.
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
Excludes compensation earned by active and reserve members of the Uniformed Services from federal income tax.
Who Benefits and How
Active and reserve service members keep more of their current service-related compensation through a new federal income tax exclusion.
Who Bears the Burden and How
The Treasury forgoes federal income tax revenue from covered uniformed service compensation.
Key Provisions
- Creates a new Internal Revenue Code exclusion for compensation earned by active and reserve uniformed service members.
- Excludes pensions and retirement pay from the new tax break.
- Applies to taxable years beginning after enactment.
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers.
At a Glance
What This Bill Does
Excludes compensation earned by active and reserve members of the Uniformed Services from federal income tax.
Key Policy Areas
Defense, Finance, Government Operations
Primary Purpose
Excludes compensation earned by active and reserve members of the Uniformed Services from federal income tax.
Policy Domains
Main Provisions
Identified Gains
Contextual inference, no direct clause citation- Active and reserve uniformed service members
Contextual inference, no direct clause citation
Identified Costs
Contextual inference, no direct clause citation- Federal taxpayers and Treasury through reduced revenue
Contextual inference, no direct clause citation
Sponsors
Legislative Progress
IntroducedMr. Hamadeh of Arizona (for himself, Mr. Moore of Alabama, …
Stakeholder Effects
cui bono?How this legislation distributes effects. Mention counts reflect frequency, not effect magnitude.
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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