Extension of increased standard deduction and temporary enhancement
Title XI — Committee on Ways and Means, The One, Big, Beautiful Bill › Subtitle A — Make American Families and Workers Thrive Again › Part 1 — Permanently Preventing Tax Hikes on American Families and Workers
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No wording changed between Committee version and Passed the House.
How the text changed
(a) In general Section 63(c)(7) is amended— (1) by striking, and before January 1, 2026 in the matter preceding subparagraph (A), and (2) by striking 2018 through 2025 in the heading and inserting beginning after 2017. (b) Temporary additional increase in standard deduction Section 63(c)(7) is amended by adding at the end the following new subparagraph: (C) Temporary additional increase in standard deduction In the case of any taxable year beginning after December 31, 2024, and before January 1, 2029— (i) the dollar amount otherwise in effect under paragraph (2)(B) shall be increased by $1,500, and (ii) the dollar amount otherwise in effect under paragraph (2)(C) shall be increased by $1,000.. (c) Recalculation of inflation adjustment Section 63(c)(7)(B)(ii)(II) is amended by striking, determined by substituting 2017 for 2016 in subparagraph (A)(ii) thereof. (d) Effective date (1) In general The amendments made by subsection (a) shall apply to taxable years beginning after December 31, 2025. (2) Temporary additional increase in standard deduction The amendment made by subsection (b) shall apply to taxable years beginning after December 31, 2024.
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