I 
119TH CONGRESS 
1ST SESSION H. R. 6190 
To amend the Internal Revenue Code of 1986 to exclude all military 
retirement and related benefits from Federal income tax. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 20, 2025 
Mr. HAMADEH of Arizona (for himself, Mr. MOORE of Alabama, Mr. LEVIN, 
and Mr. MASSIE) 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 exclude 
all military retirement and related benefits from Federal 
income tax. 
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 ‘‘Tax Cuts for Veterans 
Act of 2025’’. 
SEC. 2. EXCLUSION OF ALL MILITARY RETIREMENT AND 
RELATED BENEFITS. 
(a) IN GENERAL.—Section 122 of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
VerDate Sep 11 2014 
23:00 Nov 28, 2025
Jkt 069200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H6190.IH
H6190
kjohnson on DSK7ZCZBW3PROD with $$_JOB
‘‘SEC. 122. CERTAIN UNIFORMED SERVICES RETIREMENT 
PAY AND RELATED BENEFITS. 
‘‘(a) GENERAL RULE.—In the case of a member or 
former member of the Armed Forces of the United States, 
gross income does not include— 
‘‘(1) any retired or retainer pay paid under title 
10 or 14, United States Code, or 
‘‘(2) any amounts not described in section 
104(a)(4) received as monthly compensation, pen-
sion, pay, annuity, or allowance paid under title 10, 
14, 37, or 38, United States Code, in connection 
with a disability or combat-related injury or dis-
ability or death of a member of the Armed Forces. 
‘‘(b) CERTAIN REDUCED UNIFORMED SERVICES RE-
TIREMENT PAY.— 
‘‘(1) IN GENERAL.—In the case of a member or 
former member of the uniformed services of the 
United States other than a member or former mem-
ber of the Armed Forces, gross income does not in-
clude the amount of any reduction in retired or re-
tainer pay pursuant to the provisions of chapter 73 
of title 10, United States Code. 
‘‘(2) SPECIAL RULE.— 
‘‘(A) AMOUNT EXCLUDED FROM GROSS IN-
COME.—In the case of any individual referred 
to in paragraph (1), all amounts received as re-
VerDate Sep 11 2014 
23:00 Nov 28, 2025
Jkt 069200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H6190.IH
H6190
kjohnson on DSK7ZCZBW3PROD with $$_JOB
tired or retainer pay shall be excluded from 
gross income until there has been so excluded 
an amount equal to the consideration for the 
contract. The preceding sentence shall apply 
only to the extent that the amounts received 
would, but for such sentence, be includible in 
gross income. 
‘‘(B) CONSIDERATION
FOR
THE
CON-
TRACT.—For purposes of subparagraph (A) and 
section 72(n), the term ‘consideration for the 
contract’ means, in respect of any individual, 
the sum of— 
‘‘(i) the total amount of the reduc-
tions before January 1, 1966, in the indi-
vidual’s retired or retainer pay by reason 
of an election under chapter 73 of title 10 
of the United States Code, and 
‘‘(ii) any amounts deposited at any 
time by the individual pursuant to section 
1438 or 1452(d) of such title 10. 
‘‘(c) DEFINITIONS.—For purposes of this section, the 
terms ‘armed forces’ and ‘uniformed services’ have the re-
spective meanings given such terms by section 101 of title 
10, United States Code.’’. 
(b) CONFORMING AMENDMENTS.— 
VerDate Sep 11 2014 
23:00 Nov 28, 2025
Jkt 069200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H6190.IH
H6190
kjohnson on DSK7ZCZBW3PROD with $$_JOB
(1) CONFORMING REPEAL.— 
(A) IN GENERAL.—Section 1403 of title 
10, United States Code, is repealed. 
(B) CLERICAL AMENDMENT.—The table of 
sections at the beginning of chapter 71 of such 
title is amended by striking the item relating to 
section 1403. 
(2) ANNUITIES.—Subsection (n) of section 72 
of the Internal Revenue Code of 1986 is amended by 
striking ‘‘Subsection (b)’’ and inserting ‘‘In the case 
of any member or former member of the uniformed 
services of the United States other than a member 
or former member of the armed forces, subsection 
(b)’’. 
(c) CLERICAL AMENDMENT.—The item relating to 
section 122 in the table of sections for part III of sub-
chapter B of chapter 1 of the Internal Revenue Code of 
1986 is amended to read as follows: 
‘‘Sec. 122. Certain uniformed services retirement pay and related benefits.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this Act. 
Æ 
VerDate Sep 11 2014 
23:00 Nov 28, 2025
Jkt 069200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H6190.IH
H6190
kjohnson on DSK7ZCZBW3PROD with $$_JOB