PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the House Committee on Ways and Means.
Congressional Research Service
No official summary is available in the imported record yet.
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 8, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-03-04 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 proposal would rename the standard federal income tax deduction the “guaranteed deduction” and temporarily increase it for tax years beginning in 2026 and 2027. The extra deduction would vary by filing status and shrink for taxpayers above specified income thresholds. These amounts would increase the deduction used in calculating taxable income; they are not promised dollar-for-dollar tax savings.
by striking standard deduction each place it appears and inserting guaranteed deduction
In the case of a taxable year beginning after December 31, 2025, and before January 1, 2028, the guaranteed deduction shall be increased by the amount of the bonus guaranteed deduction.
(i) $4,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), (ii) $3,000 in the case of a head of household, and (iii) $2,000 in any other case.
The bonus guaranteed deduction determined under subparagraph (B) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer's modified adjusted gross income as exceeds the threshold amount.
Section 1 would name the legislation the Working Families Tax Cut Act.
This Act may be cited as the Working Families Tax Cut Act.
Section 2 would replace “standard deduction” with “guaranteed deduction” in Internal Revenue Code section 63 and make corresponding terminology changes elsewhere in the Code. The renaming would apply to tax years beginning after December 31, 2025.
Section 63 of the Internal Revenue Code of 1986 is amended— (1) by striking standard deduction each place it appears and inserting guaranteed deduction
(b) Conforming amendments (1) Section 1(g)(4)(A) of such Code is amended by striking standard deduction and inserting guaranteed deduction.
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.
Section 3 would add a bonus deduction for tax years beginning in 2026 or 2027: $4,000 for joint returns or qualifying surviving spouses, $3,000 for heads of household, and $2,000 in other cases, before inflation adjustments and income-based reductions. The bonus would not apply to tax years beginning in 2028 or later.
In the case of a taxable year beginning after December 31, 2025, and before January 1, 2028, the guaranteed deduction shall be increased by the amount of the bonus guaranteed deduction.
the bonus guaranteed deduction is— (i) $4,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), (ii) $3,000 in the case of a head of household, and (iii) $2,000 in any other case.
In the case of a taxable year beginning after 2026, each dollar amount in subparagraph (B) shall be increased
The bonus guaranteed deduction determined under subparagraph (B) shall be reduced (but not below zero) by 5 percent
For 2027, the bonus amounts would receive an inflation adjustment using the referenced tax-code formula with 2025 substituted for its 2016 base year. Any increase would be rounded down to a multiple of $50.
In the case of a taxable year beginning after 2026, each dollar amount in subparagraph (B) 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 2025 for 2016 in subparagraph (A)(ii) thereof. If any increase under this subparagraph is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50.
The bonus would decrease by 5 percent of income above $400,000 for joint filers or qualifying surviving spouses, $300,000 for heads of household, and $200,000 for other filers. This means a $50 reduction for each $1,000 above the applicable threshold. The bonus could fall to zero but could not become negative.
The bonus guaranteed deduction determined under subparagraph (B) shall be reduced (but not below zero) by 5 percent of so much of the taxpayer's modified adjusted gross income as exceeds the threshold amount.
the threshold amount is— (I) $400,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), (II) $300,000 in the case of a head of household, and (III) $200,000 in any other case.
For the income-based reduction, the bill would use “modified adjusted gross income”: adjusted gross income plus amounts excluded from gross income under tax-code sections 911, 931, or 933.
the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
The supplied official-actions snapshot, updated May 8, 2025, records introduction in the House and referral to the House Committee on Ways and Means on March 4, 2025.
Source snapshot updated 2025-05-08T18:41:16Z. 2025-03-04: Referred to the House Committee on Ways and Means. 2025-03-04: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-03-04. 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 rider was identified in the complete supplied introduced-text version. This conclusion does not cover 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 earmark was identified in the complete supplied introduced-text version. This text-only conclusion does not establish formal earmark status or absence 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 treatment meeting this category’s definition was identified in the complete supplied introduced-text version. This conclusion does not cover other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: May 8, 2025. How PlainBill uses AI