HR823-119

Introduced

To amend the Internal Revenue Code of 1986 to exempt servicemembers from the income tax.

119th Congress Introduced Jan 28, 2025

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 exempt servicemembers from the income tax., changes federal law or congressional policy affecting defense agencies, service members, and defense contractors. The main policy domain is Defense, Veterans Affairs, Immigration.

Who Benefits and How

defense agencies, service members, and defense contractors 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, defense agencies, service members, and defense contractors may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section HF11143817A544A0994A7CBA1F4C37180: 1. Short title This Act may be cited as the Heroes’ Tax Exemption Act of 2025.
  • Section H223AFA18FB4A4E45B231D57523D399F8: 2. Exemption from income tax for servicemembers Part III of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by...
  • Section H7353E747E0E740DB91FAA1BB457EE4E7: 139J. Income earned by servicemembers Gross income shall not include any amount earned by an active duty member of the Armed Forces.

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 exempt servicemembers from the income tax., changes federal law or congressional policy affecting defense agencies, service members, and defense contractors.

Key Policy Areas

Defense, Veterans Affairs, Immigration

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to exempt servicemembers from the income tax., changes federal law or congressional policy affecting defense agencies, service members, and defense contractors.

Policy Domains

Defense Veterans Affairs Immigration

Whole bill

Identified Gains
  • defense agencies, service members, and defense contractors
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
defense agencies, service members, and defense contractors: , ,
Identified Costs
  • federal implementing agencies
  • defense agencies, service members, and defense contractors
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: , ,
defense agencies, service members, and defense contractors: , ,

Legislative Progress

Introduced
Introduced Committee Passed
Jan 28, 2025

Mr. Van Drew introduced the following bill; which was referred …

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?

Domains
Defense Veterans Affairs Immigration
Actor Mappings
"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