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Bill

HR 823

Heroes’ Tax Exemption Act of 2025

119th Congress Introduced by Jeff Van Drew

The Heroes’ Tax Exemption Act of 2025 exempts first responders, healthcare workers, and military personnel from federal income tax on hazard pay and bonuses during emergencies.

Introduced in House
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WeVote Research Nonpartisan
Bill Summary · HR 823

Summary of HR 823 - Heroes’ Tax Exemption Act of 2025

Purpose and Intent

The Heroes’ Tax Exemption Act of 2025 aims to provide tax relief to certain categories of individuals who have served in critical roles during emergencies or crises. The bill is designed to recognize and reward the contributions of these individuals by exempting them from federal income tax on specific types of income.

Key Provisions

The main provisions of HR 823 include:

  • Tax Exemption Eligibility: The bill proposes a federal income tax exemption for:

    • First responders (e.g., firefighters, police officers, emergency medical technicians)
    • Healthcare workers (e.g., doctors, nurses, and other medical personnel)
    • Military personnel who have served in active duty during declared emergencies.

  • Types of Income Covered: The tax exemption would apply to:

    • Hazard pay received during emergency situations.
    • Any bonuses or additional compensation awarded for service during crises.

  • Duration of Exemption: The exemption would be applicable for income earned during the year of the emergency declaration and for one year following the declaration.

Who Would Be Affected

The bill primarily affects:
- First Responders: Individuals working in emergency services who often face heightened risks during crises.
- Healthcare Workers: Professionals who provide essential medical care and support during health emergencies.
- Military Personnel: Service members who are deployed in response to national emergencies.

This legislation aims to alleviate the financial burden on these individuals, acknowledging their sacrifices and contributions to public safety and health.

Procedural Aspects

  • Introduced Date: The bill was introduced in the House on January 28, 2025.
  • Committee Referral: Following its introduction, HR 823 was referred to the House Committee on Ways and Means for further consideration.

Conclusion

The Heroes’ Tax Exemption Act of 2025 seeks to honor and support those who serve on the front lines during emergencies by providing them with significant tax relief. As the bill progresses through the legislative process, it will be important to monitor its developments and potential impacts on the affected individuals and the broader community.

Compiled from official sources — confirm details with the bill’s official record.

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