No Tax on Restored Benefits Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7361 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7361

To amend the Internal Revenue Code of 1986 to exclude from gross income 
certain benefits received by reason of the Social Security Fairness Act 
                                of 2023.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            February 4, 2026

Mr. Gooden (for himself and Ms. Pingree) 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 from gross income 
certain benefits received by reason of the Social Security Fairness Act 
                                of 2023.

    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 ``No Tax on Restored Benefits Act''.

SEC. 2. GROSS INCOME EXCLUSION OF CERTAIN SOCIAL SECURITY BENEFITS.

    Section 86(d) of the Internal Revenue Code of 1986 is amended by 
adding at the end the following new paragraph:
            ``(6) Special rule for certain benefits attributable to 
        social security fairness act of 2023.--The term `social 
        security benefit' shall not include so much of any payment to 
        an individual of a monthly insurance benefit under title II of 
        the Social Security Act as--
                    ``(A) is attributable to the amendments made to 
                such title by the Social Security Fairness Act of 2023, 
                and
                    ``(B) is related to such benefits paid to the 
                individual for months beginning after December 31, 
                2024, and ending before January 1, 2026.''.
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