PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
Version 00 · Introduced in House · Feb 7, 2025
Bonus Tax Relief for America’s Seniors Act
This bill increases to $5,000 (adjusted for inflation) the amount of the additional standard deduction allowed for individual taxpayers who are 65 years old or older.
Under the bill, the additional standard deduction amount of $5,000 applies to each individual taxpayer who is 65 years or older, regardless of filing status. Thus, married spouses who are both 65 years old or older and who file a joint income tax return may claim an additional standard deduction amount of $10,000 (adjusted for inflation).
As background, the basic standard deduction amount may be increased for taxpayers who attain the age of 65 before the end of the tax year (generally referred to as the additional standard deduction). Under current law, for 2025, the additional standard deduction amount is (1) $1,600 for individuals who are 65 years old or older, or (2) $2,000 if the individual is also unmarried and not a surviving spouse.
People & committees
Rep. Malliotakis, Nicole [R-NY-11] · R–NY
Legislative record
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Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: May 1, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-07 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
This bill proposes increasing the statutory amount used for seniors’ additional standard deduction to $5,000. A deduction reduces the income subject to tax. The change would apply to tax years beginning after December 31, 2025, with inflation adjustments starting for tax years beginning in 2027. The supplied text does not reproduce the existing eligibility rules.
2. Increase in additional standard deduction for seniors (a) In general Section 63(f)(1) of the Internal Revenue Code of 1986 is amended by striking $600 and inserting $5,000.
In the case of any taxable year beginning after December 31, 2026, the $5,000 amount in paragraph (1) shall be increased
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 1 would name the bill the “Bonus Tax Relief for America’s Seniors Act.”
This Act may be cited as the Bonus Tax Relief for America’s Seniors Act.
Section 2 would replace the $600 figure written into tax-code section 63(f)(1) with $5,000. This is a change to a statutory figure; the excerpted amendments do not establish the actual inflation-adjusted deduction available under existing law.
Section 63(f)(1) of the Internal Revenue Code of 1986 is amended by striking $600 and inserting $5,000.
For tax years beginning after December 31, 2026, the proposal would increase the $5,000 amount using the tax code’s cost-of-living formula, substituting 2025 for 2016 as the reference year. Any increase that is not a multiple of $50 would be rounded down to the next lower multiple of $50.
In the case of any taxable year beginning after December 31, 2026, the $5,000 amount in paragraph (1) 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 by substituting calendar year 2025 for calendar year 2016 in subparagraph (A)(ii) thereof.
If any increase determined under subparagraph (A) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
The proposal would narrow two references in the existing inflation-adjustment provision from all of subsection (f) to paragraphs (2) and (3). It would also direct readers to subsection (c)(4) for inflation adjustments to additional amounts for blind taxpayers.
Section 63(c)(4) of such Code is amended— (A) by striking or subsection (f) in the matter preceding subparagraph (A) and inserting , or paragraph (2) or (3) of subsection (f), and, (B) by striking or subsection (f) in subparagraph (B)(i) and inserting , or paragraph (2) or (3) of subsection (f).
For inflation adjustment of additional amounts for blind, see subsection (c)(4).
The proposal would change section 63(f)(3) to refer only to paragraph (2), instead of paragraphs (1) and (2), and add “blind” after “unmarried” in its heading. The underlying provision is not reproduced, so the full effect on unmarried taxpayers cannot be determined from this text alone.
Section 63(f)(3) of such Code is amended— (A) by striking paragraphs (1) and (2) and inserting paragraph (2), and (B) by inserting blind after unmarried in the heading thereof.
All amendments in section 2 would apply to tax years beginning after December 31, 2025.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
The supplied official-actions snapshot, updated May 1, 2026, records introduction in the House and referral to the House Committee on Ways and Means on February 7, 2025.
Source snapshot updated 2026-05-01T14:55:34Z. 2025-02-07: Referred to the House Committee on Ways and Means. 2025-02-07: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-07. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy change attached to appropriations was identified in the complete supplied introduced text. This conclusion applies only to that version, not other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish the absence of earmarks in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow carve-out, special exemption, or preferential exception was identified in the complete supplied introduced text. Broad coverage of the policy’s intended beneficiaries does not alone qualify. This conclusion applies only to that version.
Full text preserved for this analysis. Legislative record snapshot: May 1, 2026. How PlainBill uses AI