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Permanent Tax Cuts for American Families Act of 2025
To amend the Internal Revenue Code of 1986 to permanently increase the standard deduction.
Summary
The Permanent Tax Cuts for American Families Act of 2025 increases the standard deduction amounts in the Internal Revenue Code. The bill raises the standard deduction from $4,400 to $18,000 for one filing status and from $3,000 to $12,000 for another filing status. These increased amounts will be adjusted annually for inflation using 2017 as the base year instead of the previous adjustment methodology. The legislation removes the sunset provision that would have expired these deduction amounts, making the increases permanent. The changes take effect for tax years beginning after the bill's enactment.
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)
- Rep. Miller, Max L. [R-OH-7] (R-OH)
14 cosponsors
- Rep. Buchanan, Vern [R-FL-16] (R-FL)
- Rep. Calvert, Ken [R-CA-41] (R-CA)
- Rep. Estes, Ron [R-KS-4] (R-KS)
- Rep. Feenstra, Randy [R-IA-4] (R-IA)
- Rep. Finstad, Brad [R-MN-1] (R-MN)
- Rep. Fischbach, Michelle [R-MN-7] (R-MN)
- Rep. Fitzgerald, Scott [R-WI-5] (R-WI)
- Rep. Kustoff, David [R-TN-8] (R-TN)
- Rep. LaHood, Darin [R-IL-16] (R-IL)
- Rep. Miller, Carol D. [R-WV-1] (R-WV)
- Rep. Smith, Adrian [R-NE-3] (R-NE)
- Rep. Smucker, Lloyd [R-PA-11] (R-PA)
- Rep. Tenney, Claudia [R-NY-24] (R-NY)
- Rep. Van Duyne, Beth [R-TX-24] (R-TX)
Actions (2)
- Jan 16, 2025 Referred to the House Committee on Ways and Means. · house
- Jan 16, 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
January 16, 2025
Mr. Miller of Ohio (for himself, Mr. Feenstra, Mr. Smith of Nebraska, Mr. LaHood, Mrs. Miller of West Virginia, Ms. Tenney, Mr. Estes, Ms. Van Duyne, Mr. Kustoff, Mr. Finstad, and Mr. Calvert) 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 permanently increase the standard deduction.
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 “Permanent Tax Cuts for American Families Act of 2025”.
SEC. 2. INCREASE IN STANDARD DEDUCTION MADE PERMANENT.
(a) In General.—Section 63(c)(2) of the Internal Revenue Code of 1986 is amended—
(1) by striking “$4,400” in subparagraph (B) and inserting “$18,000”, and
(2) by striking “$3,000” in subparagraph (C) and inserting “$12,000”.
(b) Inflation Adjustment.—Section 63(c)(4) of such Code is amended to read as follows:
“(4) Adjustments for inflation.—
“(A) In general.—Each dollar amount in paragraph
(2)(B), (2)(C), or (5) or subsection (f) 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, determined by substituting for ‘2016’ in subparagraph (A)(ii) thereof—
“(I) in the case of the dollar amounts contained in paragraph (2)(B) or (2)(C), ‘2017’,
“(II) in the case of the dollar amounts contained in paragraph (5)(A) or subsection (f), ‘1987’, and
“(III) in the case of the dollar amount contained in paragraph (5)(B), ‘1997’.
“(B) Rounding.—If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.”.
(c) Conforming Amendment.—Section 63(c) of such Code is amended by striking paragraph (7).
(d) Effective Date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act. <all>
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