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Bill
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Permanent Tax Cuts for Americans Act

H.R. 4886 · 115th Congress · Jan 29, 2018 · Lineage

A BILL

To make permanent certain provisions of Public Law 115–97.

Section 1 Short title

This Act may be cited as the “Permanent Tax Cuts for Americans Act”.

Sec. 2 Sense of Congress

It is the sense of Congress that—
(1)
the constraints of the budget reconciliation process in the Senate required law makers to sunset certain provisions of Public Law 115–97;
(2)
such provisions included those found within subtitles A and B of such Public Law dealing with the taxation of individuals;
(3)
making such provisions permanent will provide future tax relief for individual taxpayers across the United States; and
(4)
instead of waiting until the expiration of such provisions, Congress should act immediately to give certainty to taxpayers.

Sec. 3 Certain provisions made permanent

Any provision of subtitle A or B of Public Law 115–97, or any amendment made by such a provision, that terminates on December 31, 2025, shall not terminate on such date.