This Act may be cited as the Permanent Tax Relief for Seniors Act.

(a) In general Section 151(d)(5)(C)(i) of the Internal Revenue Code of 1986 is amended by striking In the case of a taxable year beginning before January 1, 2029, there and inserting There. (b) Effective date The amendment made by this section shall apply to taxable years beginning after December 31, 2026.