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United States · Bill · S

S. 2561 (95th)

Tax Indexation Act

referredUnited States· United States Congress· EN

Introduced

22 February 1978

Last action

Status

Referred to Senate Committee on Finance.

Sponsors

Subjects

Discovery layer

Source updated

2 September 2025

Summary

Tax Indexation Act - Amends the Internal Revenue Code to subject zero bracket amounts, personal exemptions, the corporate surtax exemption, limitations on individual retirement accounts and Keogh contributions, the gift exclusion, the unified estate and gift tax credits, and the basis of assets to an annual cost-of-living adjustment, whereby each currently listed dollar amount shall be increased by an amount equal to such dollar amount multiplied by two-thirds of the increase in the Consumer Price Index over the preceding year. Grants the President power to suspend such adjustments, subject to veto by either House of Congress.

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Documents

1 official file

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Sources

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