I 
119TH CONGRESS 
1ST SESSION H. R. 2670 
To amend the Internal Revenue Code of 1986 to provide that regular com-
pensation received for active service by a member of the Armed Forces 
shall not be subject to income taxes, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 7, 2025 
Mrs. BIGGS of South Carolina introduced the following bill; which was referred 
to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
that regular compensation received for active service by 
a member of the Armed Forces shall not be subject 
to income taxes, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Fortifying Income by 
Giving our Heroes Their Earned-Tax Relief Act of 2025’’ 
or the ‘‘FIGHTER Act of 2025’’. 
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SEC. 2. EXCLUSION FROM GROSS INCOME OF REGULAR 
COMPENSATION RECEIVED BY MEMBERS OF 
THE ARMED FORCES. 
(a) IN GENERAL.—Part III of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by inserting after section 139I the following new section: 
‘‘SEC. 139J. REGULAR COMPENSATION RECEIVED BY MEM-
BERS OF THE ARMED FORCES. 
‘‘(a) IN GENERAL.—Gross income shall not include 
regular compensation received by an individual for active 
service as a member of the Armed Forces. 
‘‘(b) EXCEPTION.—This section shall not apply to 
any compensation if the individual receiving such com-
pensation served as a Member of Congress at any time 
during the 10-year period ending on the date that such 
individual received such compensation. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ACTIVE SERVICE.—The term ‘active serv-
ice’ has the meaning given that term under section 
101 of title 37, United States Code. 
‘‘(2) MEMBER OF CONGRESS.—The term ‘Mem-
ber of Congress’ means a Senator or Representative 
in, or Delegate or Resident Commissioner to, the 
Congress. 
‘‘(3) REGULAR
COMPENSATION.—The term 
‘regular compensation’ has the meaning given that 
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term under section 101 of title 37, United States 
Code. 
‘‘(d) REGULATIONS.—The Secretary shall prescribe 
such regulations or other guidance as may be necessary 
or appropriate to carry out the purposes of this section.’’. 
(b) WITHHOLDING.—The Secretary of the Treasury 
(or the Secretary’s delegate) shall modify the tables and 
procedures prescribed under section 3402(a) of the Inter-
nal Revenue Code of 1986 to take into account amounts 
excludable from gross income under section 139J of such 
Code (as added by this Act). 
(c) CLERICAL AMENDMENT.—The table of sections 
for part III of subchapter B of chapter 1 of such Code 
is amended by inserting after the item relating to section 
139I the following new item: 
‘‘Sec. 139J. Regular compensation received by members of the Armed Forces.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
SEC. 3. GOVERNMENT EFFICIENCY SAVINGS AND EXPENDI-
TURE REDUCTIONS. 
The United States DOGE Service (commonly re-
ferred to as the ‘‘Department of Government Efficiency’’ 
or ‘‘DOGE’’) shall implement cost-saving initiatives that 
reduce Federal expenditures by an amount that is at least 
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equal to the reduction in Federal revenues that occurs by 
reason of the amendments made by section 2. 
Æ 
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