Section 1 Short title
This Act may be cited as the “Permanent Tax Relief for Seniors Act”.
Permanent Tax Relief for Seniors Act
A BILL
To amend the Internal Revenue Code of 1986 to make permanent the deduction for seniors, and for other purposes.
Sec. 2 Deduction for seniors made permanent
In general— Section 151(d)(5)(C)(i) of the Internal Revenue Code of 1986 is amended by striking “In the case of a taxable year beginning before January 1, 2029, there” and inserting “There”.
Effective date— The amendment made by this section shall apply to taxable years beginning after December 31, 2026.