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Code · BILL · 115th Congress · S. 1 (Placed on Calendar Senate) — To provide for reconciliation pursuant to title II of the concurrent resolution on the budget for fiscal year 2018. · Sec. 12002

Sec. 12002. Suspension of tax on individuals

74 words·~1 min read·/bill/115/s/1/pcs/section-12002

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Section 55(a) is amended by adding at the end the following new flush sentence: No tax shall be imposed by this section for any taxable year beginning after December 31, 2017, and before January 1, 2026, and the tentative minimum tax of any taxpayer for any such taxable year shall be zero for purposes of this title. . The amendment made by this section shall apply to taxable years beginning after December 31, 2017.
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