Service Members Tax Relief Act

This bill exempts active and reserve uniformed service members' military compensation from federal income tax. It directly affects service members by excluding their active-duty pay from taxable income under a new Section 139J in the tax code, while explicitly excluding retirement pensions from this benefit. The key mechanism is a tax exclusion for current service pay, effective for taxable years after enactment. The bill does not alter retirement pay taxation or apply to civilian employees.