Military Pension Protection Act

Bill Number

H.R. 9207

Origin Chamber

House

Congress

119th Congress, Session 2

Policy Area

Taxation

Status

Introduced

Latest Action

2026-06-08: Referred to the House Committee on Ways and Means.

Last Updated

2026-06-22T20:24:53Z

AI-Generated Summary

Purpose This legislation aims to provide tax relief by excluding pensions and annuities paid to members of the U.S. Armed Forces (and their beneficiaries) from federal taxable income.

Key Provisions

• Adds a new Section 113 to the Internal Revenue Code of 1986 stating that gross income does not include any pension or annuity received from the federal government for service in the Armed Forces.
• The exclusion applies whether the payment goes to the service member or to a beneficiary.
• Makes a conforming change to the table of sections in the tax code.
• Applies to taxable years beginning after the date the bill becomes law.

Significant Changes to Existing Law Currently, military pensions are included in gross income and subject to federal income tax. This bill creates a full exclusion from gross income for these payments, effectively making them tax-free at the federal level.

Potential Impacts

• Citizens: Reduces or eliminates federal income tax liability for current and future military retirees and surviving beneficiaries who receive these pensions.
• Government agencies: The Internal Revenue Service would administer the new exclusion through updated tax forms and guidance; the change would decrease federal tax revenue.
• No direct effects on international relations are outlined in the bill.

Main Stakeholders Affected

• Active-duty and retired members of the Armed Forces.
• Beneficiaries of military pensions (such as surviving spouses).
• The Internal Revenue Service and Department of Defense (as the payer of the pensions).
• The House Committee on Ways and Means (which received the bill for consideration).

Notable Legal, Constitutional, or Political Implications The bill exercises Congress’s constitutional authority to lay and collect taxes by carving out a specific exclusion from the definition of gross income. It does not alter any constitutional rights or create new regulatory structures beyond the tax code change.

This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.

Sponsor

Rep. Van Drew, Jefferson [R-NJ-2]

Recent Actions

• 2026-06-08: Referred to the House Committee on Ways and Means.
• 2026-06-08: Introduced in House
• 2026-06-08: Introduced in House

Bill Versions

• Military Pension Protection Act — issued 2026-06-08 — PDF (2 pages)