HR9750
Referred to committee
Public Service Retirement Tax Relief Act of 2026
- Federal
- House
- Introduced Jul 16, 2026
- Session 119
Bill Text
Version IHThis Act may be cited as the Public Service Retirement Tax Relief Act of 2026.
Section 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
The amount of tax imposed under this chapter may not exceed the sum of—
the non-pension tax amount, plus
$10,000 ($20,000 in the case of a qualified joint return).
For purposes of this subsection, the term non-pension tax amount means the amount of tax imposed under this chapter, determined without regard to income received from a pension provided by a State or local government.
For purposes of this subsection, the term qualified joint return means a return of tax filed jointly by spouses who each receive income from a pension provided by a State or local government.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
The amount of tax imposed under this chapter may not exceed the sum of—
the non-pension tax amount, plus
$10,000 ($20,000 in the case of a qualified joint return).
For purposes of this subsection, the term non-pension tax amount means the amount of tax imposed under this chapter, determined without regard to income received from a pension provided by a State or local government.
For purposes of this subsection, the term qualified joint return means a return of tax filed jointly by spouses who each receive income from a pension provided by a State or local government.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Legislative Timeline
3 actions-
Introduced in House
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Introduced in House
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Referred to the House Committee on Ways and Means.