Text: H.R.5672 — 115th Congress (2017-2018)All Information (Except Text)

There is one version of the bill.

Text available as:

Shown Here:
Introduced in House (05/01/2018)


115th CONGRESS
2d Session
H. R. 5672


To amend the Internal Revenue Code of 1986 to make certain temporary provisions permanent for members of the Armed Forces of the United States.


IN THE HOUSE OF REPRESENTATIVES

May 1, 2018

Mr. Norman introduced the following bill; which was referred to the Committee on Ways and Means


A BILL

To amend the Internal Revenue Code of 1986 to make certain temporary provisions permanent for members of the Armed Forces of the United States.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

SECTION 1. Short title.

This Act may be cited as the “Permanently Amending Tax Cuts for our Heroes Act of 2018” or the “PATCH Act”.

SEC. 2. Individual rates.

(a) In general.—Section 1(j) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(7) MODIFICATIONS PERMANENT FOR MEMBERS OF ARMED FORCES.—In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, paragraph (1) shall be applied without regard to the phrase ‘, and before January 1, 2026’.”.

(b) Effective date.—The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97.

SEC. 3. Standard deduction.

(a) In general.—Section 63(c)(7) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph:

“(C) RULES PERMANENT FOR MEMBERS OF ARMED FORCES.—In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, this paragraph shall be applied without regard to the phrase ‘, and before January 1, 2026’ in the matter preceding subparagraph (A).”.

(b) Effective date.—The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97.

SEC. 4. Child tax credit.

(a) In general.—Section 24(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph:

“(8) RULES PERMANENT FOR MEMBERS OF ARMED FORCES.—In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, paragraph (1) shall be applied without regard to the phrase ‘, and before January 1, 2026’.”.

(b) Effective date.—The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97.

SEC. 5. Charitable contributions.

(a) In general.—Section 170(b)(1)(G) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause:

“(iv) INCREASE PERMANENT FOR MEMBER OF ARMED FORCES.—In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, this subparagraph shall be applied without regard to the phrase ‘, and before January 1, 2026’ in clause (i).”.

(b) Effective date.—The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97.


Share This