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United States · Bill · S

S. 2291 (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.

referredUnited States· United States Congress· EN

Introduced

10 January 2018

Last action

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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Versions

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Documents

3 official files

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Sources

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