Dear Representatives Gooden and Pingree,
I am writing on behalf of the members of the Fraternal Order of Police to advise you of our support for H.R. 7361, the “No Tax on Restored Benefits Act.”
In January 2025, the Social Security Fairness Act was signed into law, granting millions of police officers, firefighters, teachers, and other employees the Social Security benefits that were being wrongly taken from them each month. After the law was enacted, many beneficiaries received lump-sum payments resulting from the legislation’s retroactive application. These payments, which could be several thousands of dollars, are currently subject to significant Federal taxes.
Your bill would exclude this income from Federal taxes. This would not be a permanent change to Social Security law, simply a temporary exclusion. These public servants, who for decades had their Social Security benefits unjustly withheld, should not have to face large and unexpected tax bills after finally being made whole.
On behalf of the more than 382,000 members of the Fraternal Order of Police, I thank you for your leadership on this issue. If I can be of any help or provide additional information in support of this proposal, please do not hesitate to contact me or Executive Director Jim Pasco in our Washington, D.C. office.
Sincerely,
Patrick Yoes
National President

