Trump Tariff Rebate Act

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6781 Introduced in House (IH)]

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119th CONGRESS
  1st Session
                                H. R. 6781

  To amend the Internal Revenue Code of 1986 to increase the standard 
 deduction for taxable years 2026 and 2027 by the tariff rebate amount.


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                    IN THE HOUSE OF REPRESENTATIVES

                           December 17, 2025

 Mr. Burchett 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 increase the standard 
 deduction for taxable years 2026 and 2027 by the tariff rebate amount.

    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 ``Trump Tariff Rebate Act''.

SEC. 2. STANDARD DEDUCTION FOR TAXABLE YEARS 2026 AND 2027 INCREASED BY 
              TARIFF REBATE AMOUNT.

    (a) In General.--Section 63(c) of the Internal Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(8) Special rules for taxable years 2026 and 2027.--
                    ``(A) Increase in standard deduction.--In the case 
                of a taxable year beginning after December 31, 2025, 
                and before January 1, 2028, the standard deduction 
                shall be increased by the tariff rebate amount.
                    ``(B) Tariff rebate amount.--For purposes of this 
                paragraph, the tariff rebate amount 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 (as defined in section 2(b)), or
                            ``(iii) $2,000 in any other case.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2025.
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