I 

116TH CONGRESS 

1ST SESSION H. R. 957 

To amend the Internal Revenue Code of 1986 to make permanent certain 

provisions of Public Law 115–97, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

FEBRUARY 4, 2019 

Mr. MITCHELL 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 

permanent certain provisions of Public Law 115–97, and 

for other purposes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Tax Cuts and Jobs 

5 Middle Class Enhancement Act’’. 

6 SEC. 2. CERTAIN PROVISIONS OF PUBLIC LAW 115–97 MADE 

7 PERMANENT. 

8 Any provision of subtitle A or B of Public Law 115– 

9 97, or any amendment made by such a provision, that terVerDate Sep 11 2014 04:09 Feb 13, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H957.IH H957

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1 minates on December 31, 2025, shall not terminate on 

2 such date. 

3 SEC. 3. INCREASE IN STANDARD DEDUCTION. 

4 (a) IN GENERAL.—Section 63(c)(7) of the Internal 

5 Revenue Code of 1986 is amended— 

6 (1) in subparagraph (A), by striking ‘‘and’’ at 

7 the end of clause (i), by striking ‘‘$12,000’’ in 

8 clause (ii) and inserting ‘‘$13,000’’, by striking the 

9 period at the end of clause (ii) and inserting ‘‘, 

10 and’’, and by adding at the end the following new 

11 clause: 

12 ‘‘(iii) by substituting ‘$26,000’ for 

13 ‘200 percent of the dollar amount in effect 

14 under subparagraph (C) for the taxable 

15 year’ ’’, and 

16 (2) in subparagraph (B)(ii), by striking ‘‘the 

17 $18,000 and $12,000 amounts’’ and inserting ‘‘the 

18 dollar amounts’’. 

19 (b) EFFECTIVE DATE.—The amendments made by 

20 this section shall take effect as if included in the enact21 ment of section 11021 of Public Law 115–97. 

22 SEC. 4. REDUCTION IN MEDICAL EXPENSE DEDUCTION 

23 FLOOR. 

24 (a) IN GENERAL.—Section 213 of the Internal Rev25 enue Code of 1986 is amended— 


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1 (1) in subsection (a), by striking ‘‘10 percent’’ 

2 and inserting ‘‘7.5 percent’’, and 

3 (2) by striking subsection (f). 

4 (b) MINIMUM TAX PREFERENCE NOT TO APPLY.— 

5 Section 56(b)(1) is amended by striking subparagraph 

6 (B). 

7 (c) EFFECTIVE DATE.—The amendments made by 

8 this section shall take effect as if included in the enact9 ment of section 11027 of Public Law 115–97. 

10 SEC. 5. INCREASE IN REFUNDABLE PORTION OF THE 

11 CHILD TAX CREDIT. 

12 (a) IN GENERAL.—Section 24 of the Internal Rev13 enue Code of 1986 is amended— 

14 (1) in subsection (d)(1)(A), by inserting ‘‘, sub15 section (h)(4),’’ after ‘‘this subsection’’, and 

16 (2) in subsection (h), by striking paragraph (5) 

17 and redesignating paragraphs (6) and (7) as para18 graph (5) and (6), respectively. 

19 (b) CONFORMING AMENDMENTS.—Paragraphs (1) 

20 and (4)(C) of section 24(h) of the Internal Revenue Code 

21 of 1986 are each amended by striking ‘‘(7)’’ and inserting 

22 ‘‘(6)’’. 


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1 (c) EFFECTIVE DATE.—The amendments made by 

2 this section shall take effect as if included in the enact3 ment of section 11022 of Public Law 115–97. 

Æ 


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