United States · Bill · HR
H.R. 6760 (115th)
Protecting Family and Small Business Tax Cuts Act of 2018
Introduced
10 September 2018
Last action
1 October 2018 · Introduced
Status
Received in the Senate and Read twice and referred to the Committee on Finance.
Sponsors
Rep. Davis, Rodney [R-IL-13], Rep. Meadows, Mark [R-NC-11], Rep. Walker, Mark [R-NC-6], Rep. Brady, Kevin [R-TX-8], Rep. Johnson, Sam [R-TX-3], Rep. Nunes, Devin [R-CA-22], Rep. Reichert, David G. [R-WA-8], Rep. Roskam, Peter J. [R-IL-6], Rep. Buchanan, Vern [R-FL-16], Rep. Smith, Adrian [R-NE-3], Rep. Jenkins, Lynn [R-KS-2], Rep. Paulsen, Erik [R-MN-3], Rep. Marchant, Kenny [R-TX-24], Rep. Black, Diane [R-TN-6], Rep. Reed, Tom [R-NY-23], Rep. Kelly, Mike [R-PA-16], James Renacci, Rep. Noem, Kristi L. [R-SD-At Large], Rep. Holding, George [R-NC-2], Rep. Smith, Jason [R-MO-8], Rep. Rice, Tom [R-SC-7], Rep. Schweikert, David [R-AZ-1], Rep. Walorski, Jackie [R-IN-2], Carlos Curbelo, Rep. Bishop, Mike [R-MI-8], Rep. LaHood, Darin [R-IL-16], Rep. Wenstrup, Brad R. [R-OH-2], Sen. Blackburn, Marsha [R-TN], Rep. Mitchell, Paul [R-MI-10], Rep. Sessions, Pete [R-TX-17], Rep. Estes, Ron [R-KS-4], Rep. Abraham, Ralph Lee [R-LA-5], Sen. Marshall, Roger [R-KS], Rep. Kinzinger, Adam [R-IL-16], Sen. Banks, Jim [R-IN], Rep. Chabot, Steve [R-OH-1], Rep. Stivers, Steve [R-OH-15], Rep. Guthrie, Brett [R-KY-2], Rep. Arrington, Jodey C. [R-TX-19], Rep. Allen, Rick W. [R-GA-12], Rep. Gianforte, Greg [R-MT-At Large]
Subjects
Defence, Taxation
Source updated
7 April 2025
Summary
Protecting Family and Small Business Tax Cuts Act of 2018 This bill amends the Internal Revenue Code to make permanent several tax provisions that were enacted in 2017 and are scheduled to expire at the end of 2025. The bill makes permanent provisions that: reduce individual tax rates, modify the taxation of the unearned income of children, allow a deduction for qualified business income of pass-through entities, increase the standard deduction, increase and modify the child tax credit, increase the limitation for certain charitable contributions, allow additional contributions to ABLE accounts (tax-favored accounts designed to enable individuals with disabilities to save for and pay for disability-related expenses), allow certain members of the Armed Forces in the Sinai Peninsula of Egypt to receive combat zone tax benefits, exclude from gross income discharges of student loan debt due to the death or disability of the student, repeal the deduction for personal exemptions, limit individual deductions for state and local taxes, limit the mortgage interest deduction, double the estate and gift tax exemption amount, increase the alternative minimum tax exemption amount for individuals, and repeal or limit several other deductions and exclusions. The bill also: extends through 2020 the reduction in the adjusted gross income threshold for the medical expense deduction, modifies the capital gains tax brackets, and modifies tax filing requirements for married taxpayers.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
10 September 2018
Introduced
Referred to the House Committee on Ways and Means.
Source: IntroReferral
10 September 2018
Introduced
Introduced in House
Source: IntroReferral
10 September 2018
Introduced
Introduced in House
Source: IntroReferral
13 September 2018
Vote
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 21 - 15.
Source: Committee
13 September 2018
Committee
Committee Consideration and Mark-up Session Held.
Source: Committee
24 September 2018
Calendars
Placed on the Union Calendar, Calendar No. 746.
Source: Calendars
24 September 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-958.
Source: Committee
24 September 2018
Reported
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-958.
Source: Committee
26 September 2018
Reported
Rules Committee Resolution H. Res. 1084 Reported to House. Rule provides for consideration of H.R. 6756, H.R. 6757 and H.R. 6760.
Source: Floor
27 September 2018
Passed
Rule H. Res. 1084 passed House.
Source: Floor
28 September 2018
Passed
Motion to reconsider laid on the table Agreed to without objection.
Source: Floor
28 September 2018
Vote
On passage Passed by the Yeas and Nays: 220 - 191 (Roll no. 414).
Source: Floor
28 September 2018
Vote
Passed/agreed to in House: On passage Passed by the Yeas and Nays: 220 - 191 (Roll no. 414).
Source: Floor
28 September 2018
Vote
On motion to recommit with instructions Failed by the Yeas and Nays: 184 - 226 (Roll no. 413).
Source: Floor
28 September 2018
Floor
Considered under the provisions of rule H. Res. 1084. (consideration: CR H9158-9174; text of amendment in the nature of a substitute: CR H9158-9165)
Source: Floor
28 September 2018
Floor
The previous question on the motion to recommit with instructions was ordered without objection.
Source: Floor
28 September 2018
Floor
Mr. Larson (CT) moved to recommit with instructions to the Committee on Ways and Means. (text: CR H9172-9173)
Source: Floor
28 September 2018
Floor
The previous question was ordered pursuant to the rule.
Source: Floor
28 September 2018
Floor
Rule provides for consideration of H.R. 6756, H.R. 6757 and H.R. 6760.
Source: Floor
1 October 2018
Introduced
Received in the Senate and Read twice and referred to the Committee on Finance.
Source: IntroReferral
Votes
28 September 2018 · passed · On Passage · Passed · Official source
Yes 220 · No 191 · Abstain — · Absent/not voting 18
- Rep. Ferguson, A. Drew, IV [R-GA-3]Yea
- Rep. McEachin, A. Donald [D-VA-4]Nay
- Rep. Hastings, Alcee L. [D-FL-20]Nay
- Rep. Kinzinger, Adam [R-IL-16]Yea
Showing the first 4 recorded positions. Vote totals above are complete.
28 September 2018 · failed · On Motion to Recommit with Instructions · Failed · Official source
Yes 184 · No 226 · Abstain — · Absent/not voting 18
- Rep. Ferguson, A. Drew, IV [R-GA-3]Nay
- Rep. McEachin, A. Donald [D-VA-4]Yea
- Rep. Hastings, Alcee L. [D-FL-20]Yea
- Rep. Kinzinger, Adam [R-IL-16]Nay
Showing the first 4 recorded positions. Vote totals above are complete.
Versions
- Referred in Senate · 1 October 2018 · Download file
- Engrossed in House · 28 September 2018 · Download file
- Reported in House · 24 September 2018 · Download file
- Introduced in House · 10 September 2018 · Download file
Documents
10 official files
Referred in Senate (text)
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Referred in Senate (text)
Referred in Senate · EN · 1 October 2018
Referred in Senate (PDF)
Referred in Senate · EN · 1 October 2018
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Engrossed in House (text)
Engrossed in House · EN · 28 September 2018
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Engrossed in House (PDF)
Engrossed in House · EN · 28 September 2018
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Reported in House (text)
Reported in House · EN · 24 September 2018
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Reported in House (PDF)
Reported in House · EN · 24 September 2018
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Reported to House with amendment(s)
summary · EN · 24 September 2018
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Introduced in House (text)
Introduced in House · EN · 10 September 2018
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Introduced in House (PDF)
Introduced in House · EN · 10 September 2018
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Introduced in House
summary · EN · 10 September 2018
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Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Davis, Rodney [R-IL-13] · R · Sponsor
- Rep. Meadows, Mark [R-NC-11] · R · Sponsor
- Rep. Walker, Mark [R-NC-6] · R · Sponsor
- Rep. Brady, Kevin [R-TX-8] · R · Sponsor
- Rep. Johnson, Sam [R-TX-3] · R · Sponsor
- Rep. Nunes, Devin [R-CA-22] · R · Sponsor
- Rep. Reichert, David G. [R-WA-8] · R · Sponsor
- Rep. Roskam, Peter J. [R-IL-6] · R · Sponsor
- Rep. Buchanan, Vern [R-FL-16] · R · Sponsor
- Rep. Smith, Adrian [R-NE-3] · R · Sponsor
- Rep. Jenkins, Lynn [R-KS-2] · R · Sponsor
- Rep. Paulsen, Erik [R-MN-3] · R · Sponsor
- Rep. Marchant, Kenny [R-TX-24] · R · Sponsor
- Rep. Black, Diane [R-TN-6] · R · Sponsor
- Rep. Reed, Tom [R-NY-23] · R · Sponsor
- Rep. Kelly, Mike [R-PA-16] · R · Sponsor
- James Renacci · R · Sponsor
- Rep. Noem, Kristi L. [R-SD-At Large] · R · Sponsor
- Rep. Holding, George [R-NC-2] · R · Sponsor
- Rep. Smith, Jason [R-MO-8] · R · Sponsor
- Rep. Rice, Tom [R-SC-7] · R · Sponsor
- Rep. Schweikert, David [R-AZ-1] · R · Sponsor
- Rep. Walorski, Jackie [R-IN-2] · R · Sponsor
- Carlos Curbelo · R · Sponsor
- Rep. Bishop, Mike [R-MI-8] · R · Sponsor
- Rep. LaHood, Darin [R-IL-16] · R · Sponsor
- Rep. Wenstrup, Brad R. [R-OH-2] · R · Sponsor
- Sen. Blackburn, Marsha [R-TN] · R · Cosponsor
- Rep. Mitchell, Paul [R-MI-10] · R · Cosponsor
- Rep. Sessions, Pete [R-TX-17] · R · Cosponsor
- Rep. Estes, Ron [R-KS-4] · R · Cosponsor
- Rep. Abraham, Ralph Lee [R-LA-5] · R · Cosponsor
- Sen. Marshall, Roger [R-KS] · R · Cosponsor
- Rep. Kinzinger, Adam [R-IL-16] · R · Cosponsor
- Sen. Banks, Jim [R-IN] · R · Cosponsor
- Rep. Chabot, Steve [R-OH-1] · R · Cosponsor
- Rep. Stivers, Steve [R-OH-15] · R · Cosponsor
- Rep. Guthrie, Brett [R-KY-2] · R · Cosponsor
- Rep. Arrington, Jodey C. [R-TX-19] · R · Cosponsor
- Rep. Allen, Rick W. [R-GA-12] · R · Cosponsor
- Rep. Gianforte, Greg [R-MT-At Large] · R · Cosponsor
- · ssfi00 · Standing
- · hswm00 · Standing
Related records
- related to → Permanent Tax Relief for Working Families Act
- related to → To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.
- related to → Main Street Tax Certainty Act
- related to → A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable years 2018 through 2025.
- related to → A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes.
- related to ← Providing for consideration of the bill (H.R. 6756) to amend the Internal Revenue Code of 1986 to promote new business innovation, and for other purposes; providing for consideration of the bill (H.R. 6757) to amend the Internal Revenue Code of 1986 to encourage retirement and family savings, and for other purposes; providing for consideration of the bill (H.R. 6760) 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 providing for proceedings during the period from October 1, 2018, through November 12, 2018.
- amends ← Pursuant to H.Res. 1084, the amendment in the nature of a substitute recommended by the Committee on Ways and Means printed in part C of House Report 115-985 is adopted.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/6760
- Open data entity: https://api.congress.gov/v3/bill/115/hr/6760
- us · 115-hr-6760 · source updated 7 April 2025