US Federal 2025-2026 Regular Session

US Federal House Bill HB7361

Introduced
2/4/26  

Caption

No Tax on Restored Benefits Act

Impact

If enacted, HB7361 would significantly impact retirees and individuals receiving Social Security benefits by ensuring that certain benefits are not counted as taxable income. This change could ease the financial burden on many individuals during retirement, allowing them to retain more of their benefits. The bill is particularly relevant in light of previous amendments that restricted access to these benefits, thus providing a corrective measure for beneficiaries affected by the Social Security Fairness Act.

Summary

House Bill 7361, known as the 'No Tax on Restored Benefits Act', aims to amend the Internal Revenue Code of 1986. The primary goal of this bill is to exclude certain Social Security benefits from the gross income of individuals, specifically those payments attributed to the Social Security Fairness Act of 2023. This exclusion means that beneficiaries would not be taxed on restored benefits received for specific months in 2025. The intent is to provide financial relief to retirees who saw their benefits altered due to prior legislation.

Contention

During discussions surrounding HB7361, lawmakers have raised points of contention regarding fiscal implications of tax exclusions on Social Security benefits. Supporters argue that this act promotes fairness and supports retiring individuals, especially those reliant on Social Security as a primary income source. Conversely, critics may express concerns over potential revenue loss for the state and the broader implications on federal tax reform. The balance between providing necessary retirement support and maintaining adequate state funding will likely remain a central theme in debates on this bill.

Companion Bills

No companion bills found.

Previously Filed As

US HB7828

Supplemental Security Income Restoration Act of 2026

US HB3118

No Tax on Overtime Act

US HB904

No Tax on Social Security

US HB4201

Individual income tax: retirement or pension benefits; department of corrections retirement and pension benefits; exempt from income taxes. Amends sec. 30 of 1967 PA 281 (MCL 206.30).

US H7702

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

US HB482

No Tax on Tips Act

US HB7687

No Tax on Takings Act

US H5758

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

US S0409

Includes payment of social security benefits to the modification reducing federal adjusted gross income on personal income taxes.

US HB1070

Restoring Competitive Property Insurance Availability Act

Similar Bills

No similar bills found.