Permanent Tax Cuts for Americans Act

Permanent Tax Cuts for Americans Act

This bill makes permanent the provisions of subtitle A (Individual Tax Reform) and subtitle B (Alternative Minimum Tax) of P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act) that are currently scheduled to terminate on December 31, 2025.

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4886 Introduced in House (IH)]

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115th CONGRESS
  2d Session
                                H. R. 4886

       To make permanent certain provisions of Public Law 115-97.


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                    IN THE HOUSE OF REPRESENTATIVES

                            January 29, 2018

 Mr. Rodney Davis of Illinois (for himself, Mr. Meadows, Mr. Barr, Mr. 
  Gallagher, Mr. McKinley, Mr. Marshall, Mr. Latta, Mrs. Wagner, Mr. 
   Valadao, Mr. Royce of California, Mr. Abraham, Mr. Mitchell, Mr. 
 Ferguson, Mr. Rothfus, Mr. Huizenga, Mr. MacArthur, Ms. McSally, Mr. 
  Curtis, Mr. Johnson of Ohio, Ms. Herrera Beutler, Mr. Smucker, Mr. 
  Bacon, Mr. Poliquin, Mr. Fitzpatrick, Mr. Westerman, Mrs. Brooks of 
 Indiana, Mr. Diaz-Balart, Mr. Renacci, Mr. Rouzer, Mr. Joyce of Ohio, 
 Mr. Rutherford, Mr. Taylor, Mr. Newhouse, Mr. Turner, Mr. Upton, Mr. 
Moolenaar, Mr. DeSantis, Mr. Denham, Mr. Stivers, Mr. Gibbs, Mrs. Mimi 
Walters of California, Mr. Bost, Mr. Jenkins of West Virginia, and Mr. 
   Coffman) introduced the following bill; which was referred to the 
                      Committee on Ways and Means

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                                 A BILL


 
       To make permanent certain provisions of Public Law 115-97.

    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 Americans 
Act''.

SEC. 2. SENSE OF CONGRESS.

    It is the sense of Congress that--
            (1) the constraints of the budget reconciliation process in 
        the Senate required law makers to sunset certain provisions of 
        Public Law 115-97;
            (2) such provisions included those found within subtitles A 
        and B of such Public Law dealing with the taxation of 
        individuals;
            (3) making such provisions permanent will provide future 
        tax relief for individual taxpayers across the United States; 
        and
            (4) instead of waiting until the expiration of such 
        provisions, Congress should act immediately to give certainty 
        to taxpayers.

SEC. 3. CERTAIN PROVISIONS MADE PERMANENT.

    Any provision of subtitle A or B of Public Law 115-97, or any 
amendment made by such a provision, that terminates on December 31, 
2025, shall not terminate on such date.
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