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Bonus Tax Relief for America’s Seniors Act
To amend the Internal Revenue Code of 1986 to increase the additional standard deduction for seniors.
Summary
This bill increases the additional standard deduction available to seniors age 65 and older from $600 to $5,000 for tax years beginning after December 31, 2025. The additional standard deduction is an extra amount seniors can deduct from their taxable income in addition to the regular standard deduction. Starting in 2027, the $5,000 amount will be adjusted annually for inflation based on the cost-of-living adjustment, with any increase rounded to the nearest $50 (rounded down). The bill makes conforming changes to related tax code provisions for blind individuals to ensure consistency. The increased deduction is intended to provide additional tax relief for senior taxpayers.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
7 cosponsors
Actions (2)
- Feb 7, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 7, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
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Full text
IN THE HOUSE OF REPRESENTATIVES
February 7, 2025
Ms. Malliotakis (for herself, Mr. Panetta, and Mr. Carey) 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 increase the additional standard deduction for seniors.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the “Bonus Tax Relief for America’s Seniors Act”.
SEC. 2. INCREASE IN ADDITIONAL STANDARD DEDUCTION FOR SENIORS.
(a) In General.—Section 63(f)(1) of the Internal Revenue Code of 1986 is amended by striking “$600” and inserting “$5,000”.
(b) Inflation Adjustment.—Section 63(f) of such Code is amended by adding at the end the following new paragraph:
“(5) Inflation adjustment.—
“(A) In general.—In the case of any taxable year beginning after December 31, 2026, the $5,000 amount in paragraph (1) shall be increased by an amount equal to—
“(i) such dollar amount, multiplied by
“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting ‘calendar year 2025’ for ‘calendar year 2016’ in subparagraph (A)(ii) thereof.
“(B) Rounding.—If any increase determined under subparagraph (A) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
“(C) Cross reference.—For inflation adjustment of additional amounts for blind, see subsection (c)(4).”.
(c) Conforming Amendments.—
(1) Section 63(c)(4) of such Code is amended—
(A) by striking “or subsection (f)” in the matter preceding subparagraph (A) and inserting “, or paragraph (2) or (3) of subsection (f),” and,
(B) by striking “or subsection (f)” in subparagraph (B)(i) and inserting “, or paragraph (2) or (3) of subsection (f)”.
(2) Section 63(f)(3) of such Code is amended—
(A) by striking “paragraphs (1) and (2)” and inserting “paragraph (2)”, and
(B) by inserting “blind” after “unmarried” in the heading thereof.
(d) Effective Date.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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