Sec. 110002. Extension of increased standard deduction and temporary enhancement
143 words·~1 min read·
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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 Section 63(c)(7) is amended by adding at the end the following new subparagraph: In the case of any taxable year beginning after December 31, 2024, and before January 1, 2029— the dollar amount otherwise in effect under paragraph (2)(B) shall be increased by $1,500, and the dollar amount otherwise in effect under paragraph (2)(C) shall be increased by $1,000. .
Section 63(c)(7)(B)(ii)(II) is amended by striking , determined by substituting . 2017 for 2016 in subparagraph (A)(ii) thereof The amendments made by subsection
(a)shall apply to taxable years beginning after December 31, 2025. The amendment made by subsection
(b)shall apply to taxable years beginning after December 31, 2024.