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HOUSE 957116th CongressReferred to the House Committee on Ways and Means.

Tax Cuts and Jobs Middle Class Enhancement Act

Last Action
2/4/2019

CRS Summary

As of 2019-02-04 (00)

Tax Cuts and Jobs Middle Class Enhancement Act

The bill makes permanent the tax reductions and other provisions for individuals that were enacted in P.L 115-97 (commonly known as the Tax Cuts and Jobs Act) and are scheduled to expire at the end of 2025.

The bill also

  • increases the standard deduction,
  • makes permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized deduction for medical expenses, and
  • increases the refundable portion of the child tax credit.
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