No Tax on Restored Benefits Act

[AI summary unavailable — showing source text] [Congressional Bills 119th Congress] [From the U.S. Government Publishing Office] [H.R. 7361 Introduced in House (IH)] <DOC> 119th CONGRESS 2d Session H. R. 7361 To amend the Internal Revenue Code of 1986 to exclude from gross income certain benefits received by reason of the Social Security Fairness Act of 2023. _______________________________________________________________________ IN THE HOUSE OF REPRESENTATIVES February 4, 2026 Mr. Gooden (for himself and Ms. Pingree) introduced the following bill; which was referred to the Committee on Ways and Means _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to exclude from gross income certain benefits received by reason of the Social Security Fairness Act of 2023. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``No Tax on Restored Benefits Act''. SEC. 2. GROSS INCOME EXCLUSION OF CERTAIN SOCIAL SECURITY BENEFITS. Section 86(d) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: ``(6) Special rule…