HouseH.R. 9207119th Congress

Military Pension Protection Act

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[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 9207 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 9207

   To amend the Internal Revenue Code of 1986 to exclude pensions of 
             members of the Armed Forces from gross income.

_______________________________________________________________________

                    IN THE HOUSE OF REPRESENTATIVES

                              June 8, 2026

 Mr. Van Drew 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 pensions of 
             members of the Armed Forces from gross income.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Military Pension Protection Act''.

SEC. 2. EXCLUSION FROM GROSS INCOME OF PENSIONS OF MEMBERS OF THE ARMED 
              FORCES.

    (a) In General.--Part III of subchapter B of chapter 1 of the 
Internal Revenue Code of 1986 is amended by inserting after section 112 
the following new section:

``SEC. 113. PENSIONS OF MEMBERS OF THE ARMED FORCES.

    ``Gross income shall not include any amount received as a pension 
or annuity from the Federal Government for service as a member of the 
Armed Forces of the United States (whether received by such member or a 
beneficiary of such member).''.
    (b) 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 112 the following new item:

``Sec. 113. Pensions of members of the Armed Forces.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this Act.
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