# 119-hr-6872: Holiday Bonus Tax Relief Act of 2025

119-hr-6872, Holiday Bonus Tax Relief Act of 2025, is a 119th Congress bill sponsored by Rep. Mackenzie, Ryan [R-PA-7] (R-PA); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-6872
- As of: 2026-04-21
- Plain-text twin of the page above; the HTML and this file carry the same facts.

## Facts
- Bill: 119-hr-6872
- Congress: 119
- Title: Holiday Bonus Tax Relief Act of 2025
- Status: introduced
- Introduced: 2025-12-18
- Sponsor: Rep. Mackenzie, Ryan [R-PA-7] (R-PA)
- Cosponsors: 1
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**This bill would let workers exclude up to $2,500 of employer-paid holiday bonuses from their taxable income.** It would also require employers to report those bonuses on Form W-2 and allow the $2,500 limit to be adjusted for inflation for years after 2026. - Employees: Workers could exclude qualified holiday bonuses paid in January, November, or December, up to $2,500 per person. The $2,500 cap would be indexed for inflation for taxable years after 2026. - Employers: Employers would need to show the total qualified holiday bonuses on each employee's Form W-2, which may require payroll and reporting updates. The exclusion would apply to bonuses received on or after November 1, 2025. - Tax administration: The Secretary would be authorized to issue regulations or guidance to prevent reclassification of pay or other abuse of the exclusion.

## Cosponsors (1)

- Rep. Moskowitz, Jared [D-FL-23] (D-FL), 2025-12-18T00:00:00.000Z

## Provisions PRIA read

- Lower taxes on holiday bonuses: benefit, high. If enacted, you would be able to exclude up to $2,500 of employer-paid holiday bonuses from your taxable income each year. The bonus must be a holiday, end-of-year, or similar bonus paid in January, November, or December. The $2,500 limit would be adjusted for inflation for taxable years beginning…

## Related bills

- 119-hr-6644: 21st Century ROAD to Housing Act
- 119-hr-3151: SHIPS for America Act of 2025
- 119-hr-4669: FEMA Act of 2025
- 119-hr-4206: CONNECT for Health Act of 2025
- 119-hr-9086: Foreign Service Modernization Act
- 119-hr-9211: Jewish American Security Act

## Sources
- [119-hr-6872 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/6872)

## Related
- [119-hr-6644: 21st Century ROAD to Housing Act](https://policyrisk.com/legislation/119-hr-6644)
- [119-hr-3151: SHIPS for America Act of 2025](https://policyrisk.com/legislation/119-hr-3151)
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-4206: CONNECT for Health Act of 2025](https://policyrisk.com/legislation/119-hr-4206)
- [119-hr-9086: Foreign Service Modernization Act](https://policyrisk.com/legislation/119-hr-9086)
- [119-hr-9211: Jewish American Security Act](https://policyrisk.com/legislation/119-hr-9211)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-6872 (as of 2026-04-21).