Tax Cuts and Jobs Middle Class Enhancement Act
Latest action · Feb 4, 2019 Referred to the House Committee on Ways and Means.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedFeb 4, 2019
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Tax Cuts and Jobs Middle Class Enhancement Act
The bill makes permanent the tax reductions and other provisions for individuals that were enacted in P.L 115-97 (commonly known as the Tax Cuts and Jobs Act) and are scheduled to expire at the end of 2025.
The bill also
- increases the standard deduction,
- makes permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized deduction for medical expenses, and
- increases the refundable portion of the child tax credit.
Cosponsors
Members who signed on, in the order they did.
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| House | Ways and Means Committee | Referred Feb 4, 2019 |
Actions 2
Everything that happened, newest first.
- Feb 4, 2019Introduced in House
- Feb 4, 2019Referred to the House Committee on Ways and Means.
Research
What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.
Constitutional authority
The sponsor’s statement, as printed in the Congressional Record, vol. 165, no. 21, February 4, 2019, page H1350.
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To amend the Internal Revenue Code of 1986 to make permanent certain provisions of Public Law 115-97, and for other purposes.
- Short Title(s) as Introduced
- Tax Cuts and Jobs Middle Class Enhancement Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Africa
- Bank accounts, deposits, capital
- Commuting
- Corporate finance and management
- Disability and paralysis
- Egypt
- Gambling
- Health care costs and insurance
- Housing finance and home ownership
- Income tax credits
- Income tax deductions
- Income tax exclusion
- Income tax rates
- Interest, dividends, interest rates
- Military personnel and dependents
- Pedestrians and bicycling
- State and local taxation
- Student aid and college costs
- Tax treatment of families
- Taxation
- Transfer and inheritance taxes
- Transportation costs
Text 1
Each version as it was printed, newest first.
- Feb 4, 2019Introduced in House
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
