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To amend the Internal Revenue Code of 1986 to increase the standard deduction for taxable years 2026 and 2027 by the tariff rebate amount.
Summary
The bill amends the tax code to increase the standard deduction for taxable years 2026 and 2027. For joint returns and surviving spouses, the standard deduction would increase by $4,000; for heads of household, by $3,000; and for all other filers, by $2,000. These increases apply to tax returns filed for the 2026 and 2027 tax years. The changes are effective for taxable years beginning after December 31, 2025.
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. Burchett, Tim [R-TN-2] (R-TN)
1 cosponsor
Actions (2)
- Dec 17, 2025 Referred to the House Committee on Ways and Means. · house
- Dec 17, 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.
Full text
IN THE HOUSE OF REPRESENTATIVES
December 17, 2025
Mr. Burchett 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 standard deduction for taxable years 2026 and 2027 by the tariff rebate amount.
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 “Trump Tariff Rebate Act”.
SEC. 2. STANDARD DEDUCTION FOR TAXABLE YEARS 2026 AND 2027 INCREASED BY TARIFF REBATE AMOUNT.
(a) In General.—Section 63(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:
“(8) Special rules for taxable years 2026 and 2027.—
“(A) Increase in standard deduction.—In the case of a taxable year beginning after December 31, 2025, and before January 1, 2028, the standard deduction shall be increased by the tariff rebate amount.
“(B) Tariff rebate amount.—For purposes of this paragraph, the tariff rebate amount is—
“(i) $4,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),
“(ii) $3,000 in the case of a head of household (as defined in section 2(b)), or
“(iii) $2,000 in any other case.”.
(b) Effective Date.—The amendment made by this section shall apply to taxable years beginning after December 31, 2025. <all>
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