H.R.6189

Exempts certain income of active or reserve service members from federal income tax.

The Service Members Tax Relief Act amends the Internal Revenue Code to exempt certain income of active or reserve service members from federal income tax. Specifically, it excludes compensation received by individuals for their service during the taxable year as active or reserve members of the Uniformed Services of the United States. However, this exemption does not apply to pensions or retirement pay. The changes will apply to income earned in taxable years beginning after the date of the enactment of this Act.