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”.
Permanently Amending Tax Cuts for our Heroes Act of 2018
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.
Sec. 2 Individual rates
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”.”
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
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).”
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
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”.”
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
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).”
Effective date— The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97.