Increased standard deduction
Title I — Increase in standard deduction and top tax rates
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(a) In general Section 63(c) is amended— (1) in paragraph (7), in the matter preceding subparagraph (A), by striking In the case and inserting Subject to paragraph (8), in the case, and (2) by adding at the end the following new paragraph: (8) Temporary increase in standard deduction In the case of a taxable year beginning after December 31, 2025, and before January 1, 2036, paragraph (7) shall be applied— (A) by substituting $56,250 for $23,625 each place it appears, (B) by substituting $37,500 for $15,750 each place it appears, and (C) in subparagraph (B)— (i) by substituting 2026 for 2025, and (ii) by substituting 2025 for 2024.. (b) Effective date The amendments made by this section shall apply to taxable years beginning after December 31, 2025.