# 119-hr-560: Second Job Tax Relief Act of 2025

119-hr-560, Second Job Tax Relief Act of 2025, is a 119th Congress bill sponsored by Rep. Bacon, Don [R-NE-2] (R-NE); status introduced; PRIA reads it as touching household money (as of 2025-12-21).

- Canonical: https://policyrisk.com/legislation/119-hr-560
- As of: 2025-12-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-560
- Congress: 119
- Title: Second Job Tax Relief Act of 2025
- Status: introduced
- Introduced: 2025-01-20
- Sponsor: Rep. Bacon, Don [R-NE-2] (R-NE)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2025-12-21

## Summary

**Creates a temporary tax exclusion for pay from a second job for qualifying workers.** It would also align payroll-tax rules and require transfers to protect Social Security and Medicare trust funds. - Workers with a second job: A taxpayer could exclude compensation from secondary employment if they elect a primary employer who paid them hourly for at least 2,080 hours. The exclusion applies only to pay received after enactment and ends after five years. - Income limits: The exclusion phases out based on modified adjusted gross income with thresholds of $100,000 for single filers and $150,000 for married filing jointly. - Payroll and trust funds: The bill treats excluded amounts as wages for Social Security tax purposes and provides appropriations to hold trust funds harmless. It also updates unemployment tax and wage withholding rules to reflect the exclusion.

## Provisions PRIA read

- Tax break on second-job pay for workers: benefit, high. If enacted, you could exclude pay from second jobs from your taxable income. To qualify, you would pick one primary employer for the year that paid you hourly for at least 2,080 hours. Pay from other employers would count as secondary and could be excluded. The exclusion would phase out as your MAG…

## Related bills

- 119-hr-9237: Take Care of America’s Veterans Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4393: DIGNIDAD (Dignity) Act of 2025
- 119-hr-5442: Inspired to Serve Act of 2025
- 119-hr-6976: Duty Status Reform Act
- 119-hr-2913: Ukraine Support Act

## Sources
- [119-hr-560 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/560)

## Related
- [119-hr-9237: Take Care of America’s Veterans Act](https://policyrisk.com/legislation/119-hr-9237)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4393: DIGNIDAD (Dignity) Act of 2025](https://policyrisk.com/legislation/119-hr-4393)
- [119-hr-5442: Inspired to Serve Act of 2025](https://policyrisk.com/legislation/119-hr-5442)
- [119-hr-6976: Duty Status Reform Act](https://policyrisk.com/legislation/119-hr-6976)
- [119-hr-2913: Ukraine Support Act](https://policyrisk.com/legislation/119-hr-2913)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-560 (as of 2025-12-21).