# 119-hr-823: Heroes’ Tax Exemption Act of 2025

119-hr-823, Heroes’ Tax Exemption Act of 2025, is a 119th Congress bill sponsored by Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ); status introduced; PRIA reads it as touching household money (as of 2026-04-21).

- Canonical: https://policyrisk.com/legislation/119-hr-823
- 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-823
- Congress: 119
- Title: Heroes’ Tax Exemption Act of 2025
- Status: introduced
- Introduced: 2025-01-28
- Sponsor: Rep. Van Drew, Jefferson [R-NJ-2] (R-NJ)
- Cosponsors: 0
- Policy area: Taxation
- Touches household money: yes
- Last recorded action: 2026-04-21

## Summary

**Exempts active-duty servicemembers from federal income tax.** The bill would add section 139J to the Internal Revenue Code to exclude any amount earned by an active-duty member of the Armed Forces from gross income, apply to income earned after the second October 1 following enactment, and include no sunset, phase-in, cap, new credit, penalty, or separate enforcement mechanism, with no retroactive relief.

## Provisions PRIA read

- No federal income tax on active-duty pay: benefit, high. This bill would let active-duty servicemembers exclude the pay they earn from federal taxable income. It would apply only to income earned after the second October 1 after the bill becomes law. It would not cover pay earned before that date. There is no end date or cap in the bill. If enacted, hous…

## Related bills

- 119-hr-4669: FEMA Act of 2025
- 119-hr-5301: PIPES Act of 2025
- 119-hr-137: TCJA Permanency Act
- 119-hr-4317: PBM Reform Act of 2025
- 119-hr-1229: United States-Israel Defense Partnership Act of 2025
- 119-hr-5061: Counter-UAS Authority Security, Safety, and Reauthorization Act

## Sources
- [119-hr-823 on Congress.gov](https://www.congress.gov/bill/119th-congress/house-bill/823)

## Related
- [119-hr-4669: FEMA Act of 2025](https://policyrisk.com/legislation/119-hr-4669)
- [119-hr-5301: PIPES Act of 2025](https://policyrisk.com/legislation/119-hr-5301)
- [119-hr-137: TCJA Permanency Act](https://policyrisk.com/legislation/119-hr-137)
- [119-hr-4317: PBM Reform Act of 2025](https://policyrisk.com/legislation/119-hr-4317)
- [119-hr-1229: United States-Israel Defense Partnership Act of 2025](https://policyrisk.com/legislation/119-hr-1229)
- [119-hr-5061: Counter-UAS Authority Security, Safety, and Reauthorization Act](https://policyrisk.com/legislation/119-hr-5061)
- [All bills in Congress](https://policyrisk.com/legislation)

Source: PRIA, https://policyrisk.com/legislation/119-hr-823 (as of 2026-04-21).