Earlier this year, I also introduced the No Tax on Restored Benefits Act. This bill ensures that cops, teachers, and firefighters do not face an unexpected tax bill on benefits restored by the Social Security Fairness Act.
Ensure that cops, teachers, and firefighters do not face an unexpected tax bill on benefits restored by the Social Security Fairness Act.
Occurrences
introduced the No Tax on Restored Benefits Act, legislation to ensure public-sector retirees are not subject to an unexpected tax burden on benefits restored by the Social Security Fairness Act (SSFA)
Evidence
Congress.gov lists Rep. Lance Gooden as sponsor of H.R.7361, introduced 02/04/2026 and referred to House Ways and Means; status remains Introduced. The bill would amend IRC section 86(d) so SSFA-attributable benefits for months in 2025 are not treated as taxable Social Security benefits.
IRS guidance says Social Security back benefits paid in a current-year lump sum require including the taxable part in current-year income, even if the payment covers an earlier year; it offers a lump-sum election calculation, not a categorical exclusion.
Assessments
Gooden materially advanced the promise by sponsoring H.R.7361, the No Tax on Restored Benefits Act, in the 119th Congress. The bill directly targets SSFA-restored 2025 benefits but remains only introduced and referred to House Ways and Means, with no passage or enactment. Because he is still in federal office and the measure remains pending rather than definitively failed, the promise is not delivered but remains unresolved, with credit for a serious same-term legislative effort.