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H.R.523 / 119th Congress

Permanent Tax Cuts for American Families Act of 2025

Referred to the House Committee on Ways and Means.

Official summary

Version 00 · Introduced in House · Jan 16, 2025

Permanent Tax Cuts for American Families Act of 2025

This bill makes permanent the increased standard tax deduction amounts enacted in 2017 as part of the Tax Cuts and Jobs Act.

Under current law, the standard tax deduction consists of a statutory base amount that is adjusted annually for inflation. For tax years 2018-2025, the Tax Cuts and Jobs Act increased the standard tax deduction statutory base amounts to $24,000 (from $6,000) for joint filers, $18,000 (from $4,400) for head-of-household filers, and $12,000 (from $3,000) for single filers, which almost doubled the inflation-adjusted standard tax deduction amount for most taxpayers.

Under the bill, the increased standard tax deduction statutory base amounts of $24,000 for joint filers, $18,000 for head-of-household filers, and $12,000 for single filers are made permanent. The bill also makes permanent the annual adjustments to such amounts for inflation.

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Who introduced it

Rep. Miller, Max L. [R-OH-7] · R–OH

Committees

  • Ways and Means Committee
14 cosponsorship records, including any withdrawals

Actions

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  1. Referred to the House Committee on Ways and Means.

  2. Introduced in House

  3. Introduced in House

Bill text & related measures

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Related bills identified by Congress.gov

Source last updated: Sep 14, 2025. Consult Congress.gov for the current record.

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