H.R. 7361

Summary

H.R. 7361, the No Tax on Restored Benefits Act, was introduced in the House on Feb 4, 2026 by Rep. Lance Gooden (R) with 6 co-sponsors. It was referred to Ways And Means, and last saw action on Feb 4, 2026: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 7361 has 6 co-sponsors.

119 HR 7361 IH: No Tax on Restored Benefits Act
 U.S. House of Representatives
 2026-02-04
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I  119th CONGRESS  2d Session  H. R. 7361  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.
1.
Short title
This Act may be cited as the   No Tax on Restored Benefits Act  .
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 for certain benefits attributable to Social Security Fairness Act of
2023
The term  social security benefit  shall not include so much of any payment to an individual of a monthly insurance benefit under title II of the Social Security Act as—
(A)
is attributable to the amendments made to such title by the Social Security Fairness Act of 2023, and
(B)
is related to such benefits paid to the individual for months beginning after December 31, 2024, and ending before January 1, 2026.
 .

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

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.

Sponsors

Rep. Lance Gooden (R) sponsors H.R. 7361, and 6 members have co-sponsored it, 1 of them from the day it was introduced.

Lance Gooden

Rep. · R–TX-5 · Sponsor

Introduced Feb 4, 2026

Chellie Pingree

Rep. · D–ME-1 · Co-sponsor

Joined Feb 4, 2026 · Original

Sharice Davids

Rep. · D–KS-3 · Co-sponsor

Joined Apr 20, 2026

Adam Gray

Rep. · D–CA-13 · Co-sponsor

Joined Apr 20, 2026

John Mannion

Rep. · D–NY-22 · Co-sponsor

Joined May 7, 2026

Suzanne Lee

Rep. · D–NV-3 · Co-sponsor

Joined May 12, 2026

George Latimer

Rep. · D–NY-16 · Co-sponsor

Joined Jun 15, 2026

Show 7 of 7 rows

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Committees

H.R. 7361 went before 1 committee: Ways and Means.

Ways and Means

Ways and Means

Referred To · Feb 4, 2026 · 1,160 Bills

Actions

H.R. 7361 has taken 2 actions since Feb 4, 2026.

Votes

H.R. 7361 has not gone to a roll call.

Titles

H.R. 7361 goes by 3 titles, 1 of them short titles.

• No Tax on Restored Benefits Act — Display Title
• No Tax on Restored Benefits Act — Short Title(s) as Introduced
• 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. — Official Title as Introduced

Lobbying

5 clients hired 5 firms and 25 registered lobbyists who named H.R. 7361 in 9 quarterly filings, 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Budget/Appropriations, Labor Issues/Antitrust/Workplace, Taxation/Internal Revenue Code, Health Issues, Law Enforcement/Crime/Criminal Justice, Government Issues, Firearms/Guns/Ammunition, Housing.

Clients

Who paid to be heard, by how many filings named the bill.

Firms

Registrants who filed on the bill, by filings.

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 25.

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

Classification

The Congressional Research Service files H.R. 7361 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 7361’s is Taxation.

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 7361, as entered in the Congressional Record.

[Congressional Record Volume 172, Number 25 (Wednesday, February 4, 2026)][House][Pages H2031-H2032]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GOODEN:H.R. 7361.Congress has the power to enact this legislation pursuantto the following:The Constitutional authority on which this bill rests isthe power of Congress to lay and collect taxes, duties,imposts, and excises to pay the debts and provide for thecommon Defefense and general welfare of the United States, asenumerated in Article I, Section 8, Clause 1. Thus, Congresshas the authority not only to increase taxes, but[[Page H2032]]also, to reduce taxes to promote the general welfare of theUnited States of America and her citizens. AdditionallyCongress has the

Source: congress.gov · legiscan.com