What is the official ID of this bill?

The official print number for this legislation is HR 8194.

When did the legislative process begin?

The process officially started on 2024-05-01.

Where can I read the full text of this legislation?

The full official text is available at: https://www.congress.gov/118/bills/hr8194/BILLS-118hr8194ih.htm

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-30.

Who is the primary sponsor?

The primary sponsor is Rep. Bacon, Don [R-NE-2].

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

What is the latest detailed status?

The latest detailed status is: Referred to the Subcommittee on Social Security.

Analysis and Potential Impact of HR 8194

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

Second Job Tax Relief: Income and Payroll Tax Exemption.

Q: What are the main provisions?

Key points include: Income earned from secondary employment is excluded from federal income tax and payroll taxes (FICA/FUTA). Eligibility requires the taxpayer to have a primary job compensated hourly for at least 2080 hours per year. The exclusion begins to phase out if modified adjusted gross income exceeds $100,000 (single) or $150,000 (married filing jointly). These tax benefits are temporary and will expire five years after the law is enacted.

This bill introduces a temporary exemption from federal income tax and payroll taxes (Social Security, Medicare) for income earned from a second job. This benefit applies to individuals who maintain a primary, hourly-paid job of at least 2080 hours annually. The tax relief is phased out for higher earners and is set to expire after five years.

Key points

Income earned from secondary employment is excluded from federal income tax and payroll taxes (FICA/FUTA).

Eligibility requires the taxpayer to have a primary job compensated hourly for at least 2080 hours per year.

The exclusion begins to phase out if modified adjusted gross income exceeds $100,000 (single) or $150,000 (married filing jointly).

These tax benefits are temporary and will expire five years after the law is enacted.

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Status:

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Additional Information

Second Job Tax Relief Act of 2024

Print number: HR 8194

Sponsor: Rep. Bacon, Don [R-NE-2]

Process start date: 2024-05-01

System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.

Summarized by: gemini-flash-latest

Source data: api.congress.gov

AI work logs for this document launch

Second Job Tax Relief: Income and Payroll Tax Exemption.

Key Questions about Second Job Tax Relief: Income and Payroll Tax Exemption.