Section 1. Short title
This Act may be cited as the Heroes’ Tax Exemption Act of 2025.
(a) In general
Part III of subchapter B of chapter 1 of subtitle A of the Internal Revenue Code of 1986 is amended by inserting after section 139I the following new section:
Section 139J. Income earned by servicemembers
Gross income shall not include any amount earned by an active duty member of the Armed Forces.
(b) Clerical amendment
The table of sections for part III of subchapter B of chapter 1 of subtitle A of such Code is amended by inserting after the item relating to section 139I the following new item:
(c) Effective date
The amendments made by this section shall apply to income earned after the second October 1 occurring after date of the enactment of this Act.