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Code · BILL · 119th Congress · H.R. 1 (EAS) — 101 HR 1 EAS: FEHB Protection Act of 2025 · Sec. 70102

Sec. 70102. Extension and enhancement of increased standard deduction

109 words·~1 min read·/bill/119/hr/1/eas/section-70102

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Section 63(c)(7) is amended— by striking , and before January 1, 2026 in the matter preceding subparagraph (A), and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 Paragraph
(7)of section 63(c) is amended— by striking $18,000 both places it appears in subparagraphs (A)(i) and (B)(ii) and inserting $23,625 , by striking $12,000 both places it appears in subparagraphs (A)(ii) and (B)(ii) and inserting $15,750 , by striking 2018 in subparagraph (B)(ii) and inserting 2025 , and by striking 2017 in subparagraph (B)(ii)(II) and inserting 2024 . The amendments made by this section shall apply to taxable years beginning after December 31, 2024.
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