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Second Job Tax Relief: Income and Payroll Tax Exemption

This new law aims to exempt income from a second job from income tax and payroll taxes. It applies to individuals with a primary employer who meet specific income criteria. The goal is to reduce the financial burden on citizens taking on additional employment.
Key points
Exemption from income tax and payroll taxes for earnings from a second job.
The relief applies to individuals working full-time for a primary employer (minimum 2080 hours annually).
The exemption is gradually reduced for individuals whose modified adjusted gross income exceeds $100,000 ($150,000 for married couples filing jointly).
These provisions will be in effect for 5 years from the enactment date.
Social Security Trust Funds (Old-Age, Disability, Hospital Insurance) will be reimbursed from the general fund to prevent revenue loss.
article Official text account_balance Process page
Introduced
Citizen Poll
No votes cast
Additional Information
Print number: 119_HR_560
Sponsor: Rep. Bacon, Don [R-NE-2]
Process start date: 2025-01-20
Lustra uses Artificial Intelligence. Verify details in source documents.
Summarized by: gemini-2.5-flash
Source data: api.congress.gov
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OFFICIAL LEGAL TITLE

Second Job Tax Relief Act of 2025

FREQUENTLY ASKED QUESTIONS

What is the official ID of this bill?

The official print number for this legislation is 119_HR_560.

Which chamber initiated this legislation?

This legislation was initiated in the House of Representatives.

When did the legislative process begin?

The process officially started on 2025-01-20.

What are the main provisions?

Key points include:

  • Exemption from income tax and payroll taxes for earnings from a second job.
  • The relief applies to individuals working full-time for a primary employer (minimum 2080 hours annually).
  • The exemption is gradually reduced for individuals whose modified adjusted gross income exceeds $100,000 ($150,000 for married couples filing jointly).
  • These provisions will be in effect for 5 years from the enactment date.
  • Social Security Trust Funds (Old-Age, Disability, Hospital Insurance) will be reimbursed from the general fund to prevent revenue loss.
What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

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

What is the latest detailed status?

The latest detailed status is: Referred to the House Committee on Ways and Means.

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2025-12-23.

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