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House Bill 523
119th Congress(2025-2026)
Permanent Tax Cuts for American Families Act of 2025
Introduced
Introduced
Introduced in House on Jan 16, 2025
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Introduced in House 
Jan 16, 2025
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Introduced in House(Jan 16, 2025)
Jan 16, 2025
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H. R. 523 (Introduced-in-House)


119th CONGRESS
1st Session
H. R. 523


To amend the Internal Revenue Code of 1986 to permanently increase the standard deduction.

IN THE HOUSE OF REPRESENTATIVES

January 16, 2025

Mr. Miller of Ohio (for himself, Mr. Feenstra, Mr. Smith of Nebraska, Mr. LaHood, Mrs. Miller of West Virginia, Ms. Tenney, Mr. Estes, Ms. Van Duyne, Mr. Kustoff, Mr. Finstad, and Mr. Calvert) introduced the following bill; which was referred to the Committee on Ways and Means

A BILL

To amend the Internal Revenue Code of 1986 to permanently increase the standard deduction.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Permanent Tax Cuts for American Families Act of 2025”.

SEC. 2. Increase in standard deduction made permanent.

(a) In general.—Section 63(c)(2) of the Internal Revenue Code of 1986 is amended—

(1) by striking “$4,400” in subparagraph (B) and inserting “$18,000”, and

(2) by striking “$3,000” in subparagraph (C) and inserting “$12,000”.

(b) Inflation adjustment.—Section 63(c)(4) of such Code is amended to read as follows:

“(4) ADJUSTMENTS FOR INFLATION.—

“(A) IN GENERAL.—Each dollar amount in paragraph (2)(B), (2)(C), or (5) or subsection (f) shall be increased by an amount equal to—

“(i) such dollar amount, multiplied by

“(ii) the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins, determined by substituting for ‘2016’ in subparagraph (A)(ii) thereof—

“(I) in the case of the dollar amounts contained in paragraph (2)(B) or (2)(C), ‘2017’,

“(II) in the case of the dollar amounts contained in paragraph (5)(A) or subsection (f), ‘1987’, and

“(III) in the case of the dollar amount contained in paragraph (5)(B), ‘1997’.

“(B) ROUNDING.—If any increase under this clause is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.”.

(c) Conforming amendment.—Section 63(c) of such Code is amended by striking paragraph (7).

(d) Effective date.—The amendments made by this section shall apply to taxable years beginning after the date of the enactment of this Act.