United States · Bill · S
S. 2281 (115th)
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.
Introduced
4 January 2018
Last action
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Status
Read twice and referred to the Committee on Finance.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
This bill amends the Internal Revenue Code to make permanent provisions included in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act) that: (1) reduced the individual tax rates, and (2) modified the taxation of the unearned income of children. The existing individual tax rates (10%, 12%, 22%, 24%, 32%, 35%, and 37%) are currently scheduled to expire and revert to higher rates at the end of 2025.
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Timeline
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Votes
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Versions
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Documents
3 official files
Introduced in Senate (text)
Introduced in Senate · EN · 4 January 2018
Introduced in Senate (PDF)
Introduced in Senate · EN · 4 January 2018
Introduced in Senate
summary · EN · 4 January 2018
Sponsors
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Related records
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Sources
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- Official source: https://www.congress.gov/bill/115th-congress/senate-bill/2281
- Open data entity: https://api.congress.gov/v3/bill/115/s/2281