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Bill > S2281


US S2281

US S2281
A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable years 2018 through 2025.


summary

Introduced
01/04/2018
In Committee
01/04/2018
Crossed Over
Passed
Dead
12/31/2018

Introduced Session

115th Congress

Bill Summary

A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable years 2018 through 2025. This bill amends the Internal Revenue Code to make permanent provisions included in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act) that: (1) reduced the individual tax rates, and (2) modified the taxation of the unearned income of children. The existing individual tax rates (10%, 12%, 22%, 24%, 32%, 35%, and 37%) are currently scheduled to expire and revert to higher rates at the end of 2025.

AI Summary

This bill amends the Internal Revenue Code to make permanent the individual tax rates that were reduced and modified as part of the Tax Cuts and Jobs Act passed in 2017. Specifically, it makes permanent the current individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%, which were originally set to expire at the end of 2025. The bill also makes permanent the modified taxation of the unearned income of children that was implemented under the Tax Cuts and Jobs Act.

Committee Categories

Budget and Finance

Sponsors (1)

Last Action

Read twice and referred to the Committee on Finance. (on 01/04/2018)

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