HR 523
Permanent Tax Cuts for American Families Act of 2025
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Bill overview
This bill makes permanent the increased standard tax deductions that were temporarily enacted as part of the Tax Cuts and Jobs Act of 2017. Specifically, it permanently increases the standard deduction amounts for single, married filing jointly, and head-of-household filers, as well as the annual adjustments for inflation. These changes aim to provide greater tax relief to most taxpayers.
Key provisions
- Permanently increases the standard deduction for single filers to $12,000.
- Permanently increases the standard deduction for married filing jointly filers to $18,000.
- Permanently increases the standard deduction for head-of-household filers to $18,000.
- Makes permanent the annual adjustments to the standard deduction amounts for inflation.
- Amends Section 63(c)(2) of the Internal Revenue Code to reflect the increased deduction amounts.
- Amends Section 63(c)(4) to establish a method for adjusting the standard deduction amounts for inflation, referencing specific base years.
- Includes a conforming amendment to Section 63(c) to remove a previous paragraph.
Who is affected
- Taxpayers
- Individuals
- Households
- Taxpayers filing individual income taxes
Notable changes
- Extends the increased standard deduction amounts from 2017-2025 permanently.
- Ensures that the standard deduction amounts are adjusted annually for inflation.
Sponsors
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119th CONGRESS — 1st Session
H. R. 523
IN THE HOUSE OF REPRESENTATIVES
A BILL
To amend the Internal Revenue Code of 1986 to permanently increase the standard deduction.
This Act may be cited as the Permanent Tax Cuts for American Families Act of 2025
.
by striking $4,400
in subparagraph (B) and inserting $18,000
, and
by striking $3,000
in subparagraph (C) and inserting $12,000
.
such dollar amount, multiplied by
the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting for 2016
in subparagraph (A)(ii) thereof—
2017,
1987, and
1997.