H.R. 3515 (119th)Bill Overview

To amend the Internal Revenue Code of 1986 to exclude military bonuses from gross income.

Taxation|Taxation
Cosponsors
Support
Lean Republican
Introduced
May 20, 2025
Discussions
Bill Text
Current stageCommittee

Referred to the House Committee on Ways and Means.

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

The bill amends the Internal Revenue Code to exclude bonuses paid to members of the uniformed services (under title 37, chapter 5) from gross income. The exclusion applies to taxable years beginning after December 31, 2024.

Why people may split

Trade-off: support for troops versus unspecified federal revenue loss

Watch point

Relative to its intended legislative type, this bill sets a clear, narrow substantive objective (excluding military bonuses from gross income) but is limited by imprecise statutory text and minimal implementation, fiscal, and oversight detail.

The bill amends the Internal Revenue Code to exclude bonuses paid to members of the uniformed services (under title 37, chapter 5) from gross income.

The exclusion applies to taxable years beginning after December 31, 2024.

The text is brief and focuses solely on removing military bonuses from taxable income.

Passage45/100

Content is narrow and popular but has measurable revenue loss and lacks offsets, making Senate approval or inclusion in a budget package the main barrier.

CredibilityPartially aligned

Relative to its intended legislative type, this bill sets a clear, narrow substantive objective (excluding military bonuses from gross income) but is limited by imprecise statutory text and minimal implementation, fiscal, and oversight detail.

Contention30/100

Trade-off: support for troops versus unspecified federal revenue loss

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens50% / 50%
Likely helpedFederal agencies

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • Potential benefitIncreases after-tax pay for service members receiving covered bonuses.
  • Potential benefitProvides a targeted financial benefit likely to improve service member financial stability.
  • Potential benefitMay strengthen recruitment and retention incentives by enhancing total compensation value.
Likely burdened
  • Federal agenciesReduces federal revenue by exempting taxable income that would otherwise generate receipts.
  • Potential burdenMay be viewed as unequal compared with civilian employees who receive similar bonuses.
  • Potential burdenCould incentivize reclassifying other payments as bonuses to avoid taxation.
03 · Why people split

Why the argument around this bill splits.

Trade-off: support for troops versus unspecified federal revenue loss
Progressive70%

Generally supportive of direct financial relief for service members and military families, but cautious about untargeted tax exclusions.

Concerned about revenue loss and fairness, preferring targeting or offsets to protect other programs.

Leans supportive
Centrist75%

Pragmatically favorable if the measure is fiscally modest and clearly defined.

Would want a CBO score and PAYGO offsets or other fiscal context before full endorsement.

Leans supportive
Conservative90%

Strongly supportive as a tax relief measure for military personnel that rewards service and strengthens retention.

Views the change as appropriate, with minimal regulatory complexity.

Leans supportive
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood45/100

Content is narrow and popular but has measurable revenue loss and lacks offsets, making Senate approval or inclusion in a budget package the main barrier.

Scope and complexity
24%
Scopenarrow
24%
Complexitylow
Why this could stall
  • Estimated revenue cost and CBO/JCT score
  • Whether offsets or PAYGO compliance will be required
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

Trade-off: support for troops versus unspecified federal revenue loss

Content is narrow and popular but has measurable revenue loss and lacks offsets, making Senate approval or inclusion in a budget package th…

Unlocked analysis

Relative to its intended legislative type, this bill sets a clear, narrow substantive objective (excluding military bonuses from gross income) but is limited by imprecise statutory text and minimal implementation, fisca…

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
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