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.

The bill titled "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," designated as H.R. 7361 in the 119th Congress and introduced on February 4, 2026, aims to modify the tax code to exempt specific benefits from being counted in gross income due to the Social Security Fairness Act of 2023.