HR 523 · 119th Congress 2025โ€“2027

Permanent Tax Cuts for American Families Act of 2025

Latest action · Jan 16, 2025 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.

  1. IntroducedJan 16, 2025
  2. Passed HouseNot reached
  3. Passed SenateNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Permanent Tax Cuts for American Families Act of 2025

This bill makes permanent the increased standard tax deduction amounts enacted in 2017 as part of the Tax Cuts and Jobs Act.

Under current law, the standard tax deduction consists of a statutory base amount that is adjusted annually for inflation. For tax years 2018-2025, the Tax Cuts and Jobs Act increased the standard tax deduction statutory base amounts to $24,000 (from $6,000) for joint filers, $18,000 (from $4,400) for head-of-household filers, and $12,000 (from $3,000) for single filers, which almost doubled the inflation-adjusted standard tax deduction amount for most taxpayers.

Under the bill, the increased standard tax deduction statutory base amounts of $24,000 for joint filers, $18,000 for head-of-household filers, and $12,000 for single filers are made permanent. The bill also makes permanent the annual adjustments to such amounts for inflation.

Cosponsors 14

Members who signed on, in the order they did. Signatures ran from Jan 16, 2025 to Mar 10, 2025; 10 are original cosponsors, there from the day it was introduced.

SeatCosponsorSigned on
R-NEAdrian SmithOriginalJan 16, 2025
R-TXBeth Van DuyneOriginalJan 16, 2025
R-MNBrad FinstadOriginalJan 16, 2025
R-WVCarol D. MillerOriginalJan 16, 2025
R-NYClaudia TenneyOriginalJan 16, 2025
R-ILDarin LaHoodOriginalJan 16, 2025
R-TNDavid KustoffOriginalJan 16, 2025
R-CAKen CalvertOriginalJan 16, 2025
R-IARandy FeenstraOriginalJan 16, 2025
R-KSRon EstesOriginalJan 16, 2025
R-MNMichelle FischbachJan 22, 2025
R-FLVern BuchananJan 28, 2025
R-WIScott FitzgeraldFeb 11, 2025
R-PALloyd SmuckerMar 10, 2025

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

ChamberCommitteeWhat it did
HouseWays and Means Committee
Referred Jan 16, 2025

Actions 2

Everything that happened, newest first.

  1. Jan 16, 2025Introduced in House
  2. Jan 16, 2025Referred 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

Congress has the power to enact this legislation pursuant to the following: Congress has the power to enact this legislation pursuant to Article I, Section 8 of the U.S. Constitution.

The sponsor’s statement, as printed in the Congressional Record, vol. 171, no. 9, January 16, 2025, page H223.

Related bills 1

Companion bills and other measures the record links to this one.

BillTitleRelationshipLatest action
HR 137TCJA Permanency ActRelated billJan 3, 2025

Titles 3

Every title it has carried, official and short, at each stage.

Title
Permanent Tax Cuts for American Families Act of 2025
Official Title as Introduced
To amend the Internal Revenue Code of 1986 to permanently increase the standard deduction.
Short Title(s) as Introduced
Permanent Tax Cuts for American Families Act of 2025

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

  1. Jan 16, 2025Introduced in House

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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.