What does Preamble of Military Pension Protection Act do?

This bill proposes to amend the Internal Revenue Code of 1986. The proposed amendment would exclude pensions of members of the Armed Forces from gross income.

What does SHORT TITLE. of Military Pension Protection Act do?

This bill is formally titled the Military Pension Protection Act.

What does EXCLUSION FROM GROSS INCOME OF PENSIONS OF MEMBERS OF THE ARMED of Military Pension Protection Act do?

This section amends the Internal Revenue Code of 1986 to exclude pensions and annuities received from the Federal Government for service as a member of the Armed Forces of the United States from gross income. The amendment inserts a new section, 113, into subchapter B of chapter 1 of the Internal Revenue Code. This exclusion applies to both the member and their beneficiaries. A corresponding entry is added to the table of sections for part III of subchapter B of chapter 1 of the Code. The amendments are effective for taxable years beginning after the enactment of this Act.

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Military Pension Protection Act

Last updated: 6/8/2026 · Introduced: 6/8/2026

Author: Jefferson Van Drew (R-NJ)

TL;DR (AI)

This bill excludes pensions and annuities received by members of the Armed Forces and their beneficiaries from federal gross income.
The bill adds a new section (113) to the Internal Revenue Code to formally establish this exclusion.
The changes introduced by this bill will apply to taxable years beginning after the bill's enactment.

119th Congressin committeeOfficial page

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Other Sections

Includes provisions on preamble, short title., and 1 more.

3 sections

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