I 
119TH CONGRESS 
1ST SESSION 
H. R. 560 
To amend the Internal Revenue Code of 1986 to exclude compensation from 
secondary employment for certain taxpayers from the income tax and 
payroll taxes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 20, 2025 
Mr. BACON 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 
compensation from secondary employment for certain 
taxpayers from the income tax and payroll taxes. 
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 ‘‘Second Job Tax Relief 
Act of 2025’’. 
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means compensation received for employment during 
a taxable year with respect to which an individual 
has made an election under paragraph (2) for an 
employer other than the primary employer of such 
individual. 
‘‘(2) PRIMARY EMPLOYER.— 
‘‘(A) ELECTION.—A taxpayer may elect to 
designate, with respect to a taxable year, a pri-
mary employer if such individual was com-
pensated on an hourly basis for not less than 
2080 hours of work by such employer. 
‘‘(B) DEFINITION.—For purposes of this 
section, the term ‘primary employer’ means, 
with respect to a taxable year, an employer des-
ignated by the taxpayer under subparagraph 
(A). 
‘‘(d) SUNSET.—Subsection (a) shall not apply to 
compensation earned in taxable years beginning after the 
date is that is 5 years after the date of the enactment 
of this section.’’. 
(b) APPLICATION TO EMPLOYMENT TAXES.— 
(1) SOCIAL SECURITY TAXES.— 
(A) IN
GENERAL.—Section 3121(a) of 
such Code is amended by striking ‘‘or’’ at the 
end of paragraph (22), by striking the period at 
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the end of paragraph (23) and inserting ‘‘; or’’, 
and by inserting after paragraph (23) the fol-
lowing new paragraph: 
‘‘(24) any amount of compensation which is ex-
cludable from gross income under section 139J.’’. 
(B) TRUST
FUNDS
HELD
HARMLESS.— 
There are hereby appropriated to the Federal 
Old-Age and Survivors Insurance Trust Fund, 
the Federal Disability Insurance Trust Fund, 
and the Federal Hospital Insurance Trust 
Fund amounts equivalent to the reduction in 
revenues to each such Trust Fund, respectively, 
by reason of the amendment made by subpara-
graph (A) (determined without regard to this 
subparagraph). Amounts appropriated by the 
preceding sentence shall be transferred from the 
general fund at such times and in such manner 
as to replicate to the extent possible the trans-
fers which would have occurred to such Trust 
Fund had this section not been enacted. 
(2) UNEMPLOYMENT TAXES.—Section 3306(b) 
of such Code is amended by striking ‘‘or’’ at the end 
of paragraph (19), by striking the period at the end 
of paragraph (20) and inserting ‘‘; or’’, and by in-
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serting after paragraph (20) the following new para-
graph: 
‘‘(21) any amount of compensation which is ex-
cludable from gross income under section 139J.’’. 
(3) WAGE WITHHOLDING.—Section 3401(a) of 
such Code is amended by striking ‘‘or’’ at the end 
of paragraph (22), by striking the period at the end 
of paragraph (23) and inserting ‘‘; or’’, and by in-
serting after paragraph (23) the following new para-
graph: 
‘‘(24) any amount of compensation which is ex-
cludable from gross income under section 139J.’’. 
(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. Earned income from additional employment.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to amounts received after the date 
of the enactment of this Act. 
Æ 
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