Congress gives Social Security retirees a one-year tax break on restored benefits
H.R. 7361 — No Tax on Restored Benefits Act · Filed by Lance Gooden (R-TX) · 6 cosponsors · Introduced Feb 4, 2026 · Referred to committee
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What it does
This bill amends the tax code to exclude from taxable income certain Social Security benefits that were restored or increased by the Social Security Fairness Act of 2023, but only for a narrow window: benefits paid between January 1, 2025 and December 31, 2025. It prevents the IRS from taxing these restored benefits during that one-year period.
Why we flagged it
The bill's sole operative mechanism is a targeted income-tax exclusion for a specific class of Social Security beneficiaries during a defined one-year window. It is a narrow, time-limited tax relief measure tied to a prior legislative act.
What the text implies
- The one-year window (Jan 1, 2025–Dec 31, 2025) is unusually narrow and creates a cliff: benefits restored by the 2023 Act become taxable again starting Jan 1, 2026, unless Congress extends this exclusion.
- The bill does not address whether the exclusion applies to Medicare premiums (which are calculated based on modified adjusted gross income) or other means-tested benefits tied to income thresholds.
The full analysis lists 3 implications of this text.
Who stands to gain
Social Security beneficiaries affected by the Windfall Elimination Provision (WEP) and Government Pe