H.R.7361

No Tax on Restored Benefits Act

Introduced·2/4/26

Excludes certain Social Security benefits from gross income for months between 2025 and 2026.

The No Tax on Restored Benefits Act amends the Internal Revenue Code to exclude from gross income certain benefits received by reason of the Social Security Fairness Act of 2023. Specifically, it excludes benefits paid to an individual for months beginning after December 31, 2024, and ending before January 1, 2026. This exclusion applies to benefits attributable to amendments made by the Social Security Fairness Act of 2023.

Included in complete analysis

  • Overview
  • Core Provisions
  • Implementation
  • Impact
  • Legal Framework
  • Critical Issues

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Where it stands

Current
Ways And Means Committee
Next
Committee decision

Sponsors

Democratic CaucusRepublican Caucus

History

Feb 4

House

Introduced in House

Feb 4

House

Referred to the House Committee on Ways and Means.