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<dc:title>119 HR 9207 IH: Military Pension Protection Act</dc:title>
<dc:publisher>U.S. House of Representatives</dc:publisher>
<dc:date>2026-06-08</dc:date>
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<dc:language>EN</dc:language>
<dc:rights>Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.</dc:rights>
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<distribution-code display="yes">I</distribution-code><congress display="yes">119th CONGRESS</congress><session display="yes">2d Session</session><legis-num display="yes">H. R. 9207</legis-num><current-chamber>IN THE HOUSE OF REPRESENTATIVES</current-chamber><action display="yes"><action-date date="20260608">June 8, 2026</action-date><action-desc><sponsor name-id="V000133">Mr. Van Drew</sponsor> introduced the following bill; which was referred to the <committee-name committee-id="HWM00">Committee on Ways and Means</committee-name></action-desc></action><legis-type>A BILL</legis-type><official-title display="yes">To amend the Internal Revenue Code of 1986 to exclude pensions of members of the Armed Forces from gross income.</official-title></form><legis-body id="HA1408AC0279E4396B175C59B17BC6104" style="OLC"> 
<section id="H88FAA675C0C2470AB96A6FC5F279D900" section-type="section-one"><enum>1.</enum><header>Short title</header>
 <text display-inline="no-display-inline">This Act may be cited as the <quote><short-title>Military Pension Protection Act</short-title></quote>.</text></section>
<section id="HE5C26412C9424BF7863906F9AD780429"><enum>2.</enum><header>Exclusion from gross income of pensions of members of the Armed Forces</header> 
<subsection id="H17EA9BA92007488588953C4DAF70367E"><enum>(a)</enum><header>In general</header><text display-inline="yes-display-inline">Part III of subchapter B of <external-xref legal-doc="usc-chapter" parsable-cite="usc-chapter/26/1">chapter 1</external-xref> of the Internal Revenue Code of 1986 is amended by inserting after section 112 the following new section:</text> <quoted-block style="OLC" id="H73071C7CA81F4A4B9F830D15578BF5F7" display-inline="no-display-inline"> <section id="HFEF8EFDD4646415389437520E547EAC3"><enum>113.</enum><header>Pensions of members of the Armed Forces</header><text display-inline="no-display-inline">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).</text></section><after-quoted-block>.</after-quoted-block></quoted-block></subsection> 
<subsection id="HDC0021ED3B30454299332B3F854D3028"><enum>(b)</enum><header>Clerical amendment</header><text>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:</text> <quoted-block style="OLC" id="H55DF1FD3DF234FD89390D85BF4D3E875" display-inline="no-display-inline"> <toc container-level="quoted-block-container" quoted-block="no-quoted-block" lowest-level="section" idref="H73071C7CA81F4A4B9F830D15578BF5F7" regeneration="yes-regeneration" lowest-bolded-level="division-lowest-bolded"> <toc-entry idref="HFEF8EFDD4646415389437520E547EAC3" level="section">Sec. 113. Pensions of members of the Armed Forces.</toc-entry></toc><after-quoted-block>.</after-quoted-block></quoted-block></subsection> <subsection id="H67D1CBBAC87B406392B6D9D48E882021"><enum>(c)</enum><header>Effective date</header><text>The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.</text> </subsection></section> 
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