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119th Congress

H.R. 976 · 118th Congress (2023–2025)

TCJA Permanency Act

This bill makes permanent provisions affecting individual and business taxpayers that were enacted in 2017 by the Tax Cuts and Jobs Act and are scheduled to expire at the end of 2025.

The bill makes permanent reductions in individual and capital gain tax rates.

The bill increases the standard tax deduction for individual taxpayers. It also increases and modifies the child tax credit and raises the contribution base for the tax deduction for charitable contributions.

The bill allows additional contributions to ABLE accounts (tax-exempt accounts designed to enable individuals with disabilities to save and pay for disability-related expenses). It exempts from taxation combat zone benefits of members of the Armed Forces serving in the Sinai Peninsula of Egypt and limits the deduction for moving expenses to active duty members of the Armed Forces.

Additionally, the bill

  • expands the types of elementary and secondary school expenses eligible for payment from qualified tuition programs (529 programs);
  • lowers to $750,000 the amount of mortgage debt eligible for an interest expense tax deduction;
  • reinstates after 2024 the exclusion of income from the gross income of student loan borrowers for loan debt discharged due to death or total and permanent disability;
  • makes permanent the limitation on the tax deduction for state and local taxes and denies a deduction for foreign real property taxes;
  • makes permanent the tax deduction of the income of certain pass-through business entities;
  • repeals the tax deduction for personal tax exemptions and the exclusion of employer-provided bicycle commuter fringe benefits;
  • terminates certain miscellaneous itemized tax deductions;
  • doubles the estate and gift tax exemption amount; and
  • makes permanent the increase of the alternative minimum tax exemption amount for individual taxpayers.
Show official title

To amend the Internal Revenue Code of 1986 to make permanent certain provisions of the Tax Cuts and Jobs Act affecting individuals, families, and small businesses, and for other purposes.

Expired in House committee

Derived from the legislative history, not an official disposition.

Latest actionReferred to committee

This bill’s path

This is H.R. 976’s recorded path, not a universal congressional workflow.

How bills become lawAll actions

  1. Introduced

  2. Passed House

  3. Passed Senate

  4. Sent to President

  5. Signed into law

  6. Expired

Sponsor
Rep. Vern Buchanan (R-FL-16)
Cosponsors
104 cosponsors

72 original · 32 later

104 R

  1. Rep. Mark E. Amodei (R-NV-2)· Original · Feb 10, 2023
  2. Rep. Rick W. Allen (R-GA-12)· Original · Feb 10, 2023
  3. Rep. Jodey C. Arrington (R-TX-19)· Original · Feb 10, 2023
  4. Rep. Larry Bucshon (R-IN-8)· Original · Feb 10, 2023
  5. Rep. Mike Bost (R-IL-12)· Original · Feb 10, 2023
  6. Rep. Troy Balderson (R-OH-12)· Original · Feb 10, 2023
  7. Rep. Dan Bishop (R-NC-8)· Original · Feb 10, 2023
  8. Rep. Kat Cammack (R-FL-3)· Original · Feb 10, 2023
  9. Rep. Eric A. "Rick" Crawford (R-AR-1)· Original · Feb 10, 2023
  10. Rep. Earl L. "Buddy" Carter (R-GA-1)· Original · Feb 10, 2023
  11. Rep. Mike Carey (R-OH-15)· Original · Feb 10, 2023
  12. Rep. Byron Donalds (R-FL-19)· Original · Feb 10, 2023
  13. Rep. John S. Duarte (R-CA-13)· Original · Feb 10, 2023
  14. Rep. Jake Ellzey (R-TX-6)· Original · Feb 10, 2023
  15. Rep. Mike Ezell (R-MS-4)· Original · Feb 10, 2023
  16. Rep. Tom Emmer (R-MN-6)· Original · Feb 10, 2023
  17. Rep. Ron Estes (R-KS-4)· Original · Feb 10, 2023
  18. Rep. Randy Feenstra (R-IA-4)· Original · Feb 10, 2023
  19. Rep. A. Drew Ferguson IV (R-GA-3)· Original · Feb 10, 2023
  20. Rep. Michelle Fischbach (R-MN-7)· Original · Feb 10, 2023
  21. Rep. Scott Fitzgerald (R-WI-5)· Original · Feb 10, 2023
  22. Rep. Brad Finstad (R-MN-1)· Original · Feb 10, 2023
  23. Rep. Garret Graves (R-LA-6)· Original · Feb 10, 2023
  24. Rep. Matt Gaetz (R-FL-1)· Original · Feb 10, 2023
  25. Rep. Lance Gooden (R-TX-5)· Original · Feb 10, 2023
  26. Rep. Michael Guest (R-MS-3)· Original · Feb 10, 2023
  27. Rep. Carlos A. Gimenez (R-FL-28)· Original · Feb 10, 2023
  28. Rep. Clay Higgins (R-LA-3)· Original · Feb 10, 2023
  29. Rep. Kevin Hern (R-OK-1)· Original · Feb 10, 2023
  30. Rep. Bill Johnson (R-OH-6)· Original · Feb 10, 2023
  31. Rep. David P. Joyce (R-OH-14)· Original · Feb 10, 2023
  32. Rep. Mike Johnson (R-LA-4)· Original · Feb 10, 2023
  33. Rep. Ronny Jackson (R-TX-13)· Original · Feb 10, 2023
  34. Rep. Mike Kelly (R-PA-16)· Original · Feb 10, 2023
  35. Rep. Trent Kelly (R-MS-1)· Original · Feb 10, 2023
  36. Rep. David Kustoff (R-TN-8)· Original · Feb 10, 2023
  37. Rep. Jake LaTurner (R-KS-2)· Original · Feb 10, 2023
  38. Rep. Anna Paulina Luna (R-FL-13)· Original · Feb 10, 2023
  39. Rep. Laurel M. Lee (R-FL-15)· Original · Feb 10, 2023
  40. Rep. Tracey Mann (R-KS-1)· Original · Feb 10, 2023
  41. Rep. Michael T. McCaul (R-TX-10)· Original · Feb 10, 2023
  42. Rep. John R. Moolenaar (R-MI-2)· Original · Feb 10, 2023
  43. Rep. Alexander X. Mooney (R-WV-2)· Original · Feb 10, 2023
  44. Rep. Brian J. Mast (R-FL-21)· Original · Feb 10, 2023
  45. Rep. Daniel Meuser (R-PA-9)· Original · Feb 10, 2023
  46. Rep. Carol D. Miller (R-WV-1)· Original · Feb 10, 2023
  47. Rep. Mary E. Miller (R-IL-15)· Original · Feb 10, 2023
  48. Rep. Barry Moore (R-AL-2)· Original · Feb 10, 2023
  49. Rep. Blake D. Moore (R-UT-1)· Original · Feb 10, 2023
  50. Rep. Mariannette Miller-Meeks (R-IA-1)· Original · Feb 10, 2023
  51. Del. James C. Moylan (R-GU)· Original · Feb 10, 2023
  52. Rep. Max L. Miller (R-OH-7)· Original · Feb 10, 2023
  53. Rep. Nathaniel Moran (R-TX-1)· Original · Feb 10, 2023
  54. Rep. Zachary Nunn (R-IA-3)· Original · Feb 10, 2023
  55. Rep. Burgess Owens (R-UT-4)· Original · Feb 10, 2023
  56. Rep. Andrew Ogles (R-TN-5)· Original · Feb 10, 2023
  57. Rep. Bill Posey (R-FL-8)· Original · Feb 10, 2023
  58. Rep. Scott Perry (R-PA-10)· Original · Feb 10, 2023
  59. Rep. John H. Rutherford (R-FL-5)· Original · Feb 10, 2023
  60. Rep. Guy Reschenthaler (R-PA-14)· Original · Feb 10, 2023
  61. Rep. Maria Elvira Salazar (R-FL-27)· Original · Feb 10, 2023
  62. Rep. Adrian Smith (R-NE-3)· Original · Feb 10, 2023
  63. Rep. Austin Scott (R-GA-8)· Original · Feb 10, 2023
  64. Rep. Bryan Steil (R-WI-1)· Original · Feb 10, 2023
  65. Rep. Claudia Tenney (R-NY-24)· Original · Feb 10, 2023
  66. Rep. William R. Timmons IV (R-SC-4)· Original · Feb 10, 2023
  67. Rep. Jefferson Van Drew (R-NJ-2)· Original · Feb 10, 2023
  68. Rep. Beth Van Duyne (R-TX-24)· Original · Feb 10, 2023
  69. Rep. Ann Wagner (R-MO-2)· Original · Feb 10, 2023
  70. Rep. Roger Williams (R-TX-25)· Original · Feb 10, 2023
  71. Rep. Michael Waltz (R-FL-6)· Original · Feb 10, 2023
  72. Rep. Brandon Williams (R-NY-22)· Original · Feb 10, 2023
  73. Rep. Dan Crenshaw (R-TX-2)· Later · Feb 14, 2023
  74. Rep. Bob Good (R-VA-5)· Later · Feb 14, 2023
  75. Rep. Randy K. Weber, Sr. (R-TX-14)· Later · Feb 14, 2023
  76. Rep. Brad R. Wenstrup (R-OH-2)· Later · Feb 14, 2023
  77. Rep. Gus M. Bilirakis (R-FL-12)· Later · Feb 17, 2023
  78. Rep. Andy Biggs (R-AZ-5)· Later · Feb 17, 2023
  79. Rep. J. French Hill (R-AR-2)· Later · Feb 17, 2023
  80. Rep. Ashley Hinson (R-IA-2)· Later · Feb 17, 2023
  81. Rep. Greg Pence (R-IN-6)· Later · Feb 17, 2023
  82. Rep. W. Gregory Steube (R-FL-17)· Later · Feb 17, 2023
  83. Rep. Glenn Thompson (R-PA-15)· Later · Feb 17, 2023
  84. Rep. Neal P. Dunn (R-FL-2)· Later · Feb 24, 2023
  85. Rep. Darin LaHood (R-IL-16)· Later · Feb 24, 2023
  86. Rep. Tom McClintock (R-CA-5)· Later · Feb 24, 2023
  87. Rep. Rudy Yakym III (R-IN-2)· Later · Mar 1, 2023
  88. Rep. Andy Barr (R-KY-6)· Later · Mar 9, 2023
  89. Rep. Erin Houchin (R-IN-9)· Later · Mar 9, 2023
  90. Rep. Robert E. Latta (R-OH-5)· Later · Mar 9, 2023
  91. Rep. Blaine Luetkemeyer (R-MO-3)· Later · Mar 9, 2023
  92. Rep. Scott Franklin (R-FL-18)· Later · Mar 10, 2023
  93. Rep. Mark E. Green (R-TN-7)· Later · Apr 6, 2023
  94. Rep. Jim Jordan (R-OH-4)· Later · Apr 13, 2023
  95. Rep. Jennifer A. Kiggans (R-VA-2)· Later · Apr 19, 2023
  96. Rep. Glenn Grothman (R-WI-6)· Later · Apr 26, 2023
  97. Rep. Russ Fulcher (R-ID-1)· Later · Jun 5, 2023
  98. Rep. Keith Self (R-TX-3)· Later · Jul 27, 2023
  99. Rep. Diana Harshbarger (R-TN-1)· Later · Aug 8, 2023
  100. Rep. Ken Buck (R-CO-4)· Later · Sep 13, 2023
  101. Rep. David Rouzer (R-NC-7)· Later · Nov 1, 2023
  102. Rep. Pat Fallon (R-TX-4)· Later · May 23, 2024
  103. Rep. Andrew S. Clyde (R-GA-9)· Later · Jul 24, 2024
  104. Rep. Elijah Crane (R-AZ-2)· Later · Nov 26, 2024
Policy area
Taxation

On this page

Timeline

i

In chronological order. Major procedural acts are shown in full. Committee work and ordinary amendments fold in place where they happened, so they do not jump the sequence or stretch the timeline.

  1. Introduced in House

    Document: Introduced in House

    Sources
  2. Latest

    Referred to committee

    Referred to the House Committee on Ways and Means.

    Sources

  3. Expired

    Introduced → Referred to House Ways and Means → No further action before the 118th Congress ended.

Committees

  1. HouseWays and MeansReferred Feb 10, 2023

Text & titles

i

Each distinct name Congress.gov recorded, once. Official, short, display, and popular titles stay distinct when the wording differs. The same wording is not repeated for every text version.

Text versions
VersionDateLinks
Introduced in House
Titles (2)

  1. TCJA Permanency Act

    Display title, Short title · Introduced in House

  2. To amend the Internal Revenue Code of 1986 to make permanent certain provisions of the Tax Cuts and Jobs Act affecting individuals, families, and small businesses, and for other purposes.

    Official title · Introduced in House