Sec. 110001. Extension of modification of rates
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/bill/119/hr/1/rh/section-110001A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Section 1(j) is amended— in paragraph (1), by striking , and before January 1, 2026 , and by striking in the heading and inserting 2018 through 2025 . beginning after 2017 Section 1(j)(3)(B)(i) is amended by inserting in the case of any taxable year beginning after December 31, 2025, solely for purposes of determining the dollar amounts at which the 35-percent rate bracket ends and the 37-percent rate bracket begins, before subsection (f)(3) . The amendments made by this section shall apply to taxable years beginning after December 31, 2025.