Permanent Tax Cuts for American Families Act of 2025
In Committee
Introduced:Feb 11, 2025
Primary Sponsor
Madeleine Dean
Representative
Democratic
PA-4
Cosponsors
14
Quick Stats
Policy Area
Taxation
Summary
This bill makes permanent the increased standard tax deduction from the 2017 Tax Cuts and Jobs Act, which expires after 2025. It maintains the statutory base amounts of 24,000 dollars for joint filers, 18,000 dollars for head-of-household filers, and 12,000 dollars for single filers, plus inflation adjustments. This roughly doubled the standard deduction compared to pre-2018 levels.
Latest Action
Referred to the House Committee on Ways and Means.
AI Summary
Plain-English explanation of this bill
This bill makes permanent the increased standard tax deduction from the 2017 Tax Cuts and Jobs Act, which expires after 2025. It maintains the statutory base amounts of 24,000 dollars for joint filers, 18,000 dollars for head-of-household filers, and 12,000 dollars for single filers, plus inflation adjustments. This roughly doubled the standard deduction compared to pre-2018 levels.
Last updated: 12/30/2025
Official Summary
Congressional Research Service summary
<p><strong>Permanent Tax Cuts for American Families Act of 2025 </strong></p><p>This bill makes permanent the increased standard tax deduction amounts enacted in 2017 as part of the Tax Cuts and Jobs Act. </p><p>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.</p><p>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.</p>
Key Points
Main provisions of the bill
Makes 2017 standard deduction increase permanent
24,000 dollar base for married filing jointly
18,000 dollar base for head of household
12,000 dollar base for single filers
Continues annual inflation adjustments
Prevents deduction from reverting to lower pre-2018 amounts
How This Impacts Americans
Potential effects on citizens and communities
Without this legislation, the standard deduction would revert to much lower pre-2018 levels after 2025, resulting in tax increases for millions of middle-class families who take the standard deduction. Making the increase permanent provides tax certainty for household financial planning. The higher standard deduction has simplified tax filing for many Americans who no longer need to itemize. However, it reduces federal revenue compared to allowing expiration.
Policy Areas
Primary Policy Area
Taxation
Scope & Jurisdiction
Jurisdiction Level
federal
Congressional Session
119th Congress
Citation Reference
523, 119th Congress (2025). "Permanent Tax Cuts for American Families Act of 2025". Source: Voter's Right Platform. https://votersright.org/bills/118-hr-523
