I 

116TH CONGRESS 

1ST SESSION H. R. 22 

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

in the standard deduction, the increase in and modifications of the 

child tax credit, and the repeal of the deduction for personal exemptions 

contained in Public Law 115–97. 

IN THE HOUSE OF REPRESENTATIVES 

JANUARY 3, 2019 

Mr. BRADY 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 the increase in the standard deduction, the 

increase in and modifications of the child tax credit, 

and the repeal of the deduction for personal exemptions 

contained in Public Law 115–97. 

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

3 SECTION 1. INCREASE IN STANDARD DEDUCTION. 

4 (a) IN GENERAL.—Section 63(c)(2) of the Internal 

5 Revenue Code of 1986 is amended— 

6 (1) by striking ‘‘$4,400’’ in subparagraph (B) 

7 and inserting ‘‘$18,000’’; and 


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1 (2) by striking ‘‘$3,000’’ in subparagraph (C) 

2 and inserting ‘‘$12,000’’. 

3 (b) INFLATION ADJUSTMENT.—Section 63(c)(4) of 

4 such Code is amended to read as follows: 

5 ‘‘(4) ADJUSTMENTS FOR INFLATION.— 

6 ‘‘(A) IN GENERAL.—In the case of a tax7 able year beginning after 2018, each dollar 

8 amount in paragraph (2)(B), (2)(C), or (5) or 

9 subsection (f) shall be increased by an amount 

10 equal to— 

11 ‘‘(i) such dollar amount, multiplied by 

12 ‘‘(ii) the cost-of-living adjustment de13 termined under section 1(f)(3) for the cal14 endar year in which the taxable year be15 gins, determined by substituting for ‘2016’ 

16 in subparagraph (A)(ii) thereof— 

17 ‘‘(I) in the case of the dollar 

18 amounts contained in paragraph 

19 (2)(B) or (2)(C), ‘2017’, 

20 ‘‘(II) in the case of the dollar 

21 amounts contained in paragraph 

22 (5)(A) or subsection (f), ‘1987’, and 

23 ‘‘(III) in the case of the dollar 

24 amount contained in paragraph 

25 (5)(B), ‘1997’. 


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1 ‘‘(B) ROUNDING.—If any increase under 

2 subparagraph (A) is not a multiple of $50, such 

3 increase shall be rounded to the next lowest 

4 multiple of $50.’’. 

5 (c) CONFORMING AMENDMENTS.— 

6 (1) Section 1(f)(7)(A) of such Code is amended 

7 by striking ‘‘section 63(c)(4),’’. 

8 (2) Section 1(f)(7)(B) of such Code is amended 

9 by striking ‘‘sections 63(c)(4) and’’ and inserting 

10 ‘‘section’’. 

11 (3) Section 63(c) of such Code is amended by 

12 striking paragraph (7). 

13 (d) EFFECTIVE DATE.—The amendments made by 

14 this section shall apply to taxable years beginning after 

15 December 31, 2017. 

16 SEC. 2. INCREASE IN AND MODIFICATION OF CHILD TAX 

17 CREDIT. 

18 (a) IN GENERAL.—Section 24 of the Internal Rev19 enue Code of 1986 is amended by striking subsections (a), 

20 (b), and (c) and inserting the following new subsections: 

21 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al22 lowed as a credit against the tax imposed by this chapter 

23 for the taxable year an amount equal to the sum of— 

24 ‘‘(1) $2,000 for each qualifying child of the tax25 payer, and 


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1 ‘‘(2) $500 for each qualifying dependent (other 

2 than a qualifying child) of the taxpayer. 

3 ‘‘(b) LIMITATION BASED ON ADJUSTED GROSS IN4 COME.—The amount of the credit allowable under sub5 section (a) shall be reduced (but not below zero) by $50 

6 for each $1,000 (or fraction thereof) by which the tax7 payer’s modified adjusted gross income exceeds $400,000 

8 in the case of a joint return ($200,000 in any other case). 

9 For purposes of the preceding sentence, the term ‘modi10 fied adjusted gross income’ means adjusted gross income 

11 increased by any amount excluded from gross income 

12 under section 911, 931, or 933. 

13 ‘‘(c) QUALIFYING CHILD; QUALIFYING DEPEND14 ENT.—For purposes of this section— 

15 ‘‘(1) QUALIFYING CHILD.—The term ‘qualifying 

16 child’ means any qualifying dependent of the tax17 payer— 

18 ‘‘(A) who is a qualifying child (as defined 

19 in section 7706(c)) of the taxpayer, 

20 ‘‘(B) who has not attained age 17 at the 

21 close of the calendar year in which the taxable 

22 year of the taxpayer begins, and 

23 ‘‘(C) whose name and social security num24 ber are included on the taxpayer’s return of tax 

25 for the taxable year. 


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1 ‘‘(2) QUALIFYING DEPENDENT.—The term 

2 ‘qualifying dependent’ means any dependent of the 

3 taxpayer (as defined in section 7706 without regard 

4 to all that follows ‘resident of the United States’ in 

5 section 7706(b)(3)(A)) whose name and TIN are in6 cluded on the taxpayer’s return of tax for the tax7 able year. 

8 ‘‘(3) SOCIAL SECURITY NUMBER DEFINED.— 

9 For purposes of this subsection, the term ‘social se10 curity number’ means, with respect to a return of 

11 tax, a social security number issued to an individual 

12 by the Social Security Administration, but only if 

13 the social security number is issued— 

14 ‘‘(A) to a citizen of the United States or 

15 pursuant to subclause (I) (or that portion of 

16 subclause (III) that relates to subclause (I)) of 

17 section 205(c)(2)(B)(i) of the Social Security 

18 Act, and 

19 ‘‘(B) on or before the due date of filing 

20 such return.’’. 

21 (b) PORTION OF CREDIT REFUNDABLE.— 

22 (1) IN GENERAL.—Section 24(d)(1)(A) of the 

23 Internal Revenue Code of 1986 is amended to read 

24 as follows: 


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1 ‘‘(A) the credit which would be allowed 

2 under this section determined— 

3 ‘‘(i) by substituting ‘$1,400’ for 

4 ‘$2,000’ in subsection (a)(1), 

5 ‘‘(ii) without regard to subsection 

6 (a)(2), and 

7 ‘‘(iii) without regard to this subsection 

8 and the limitation under section 26(a), 

9 or’’. 

10 (2) MODIFICATION OF LIMITATION BASED ON

11 EARNED INCOME.—Section 24(d)(1)(B)(i) of such 

12 Code is amended by striking ‘‘$3,000’’ and inserting 

13 ‘‘$2,500’’. 

14 (3) INFLATION ADJUSTMENT.—Section 24(d) of 

15 such Code is amended by inserting after paragraph 

16 (3) the following new paragraph: 

17 ‘‘(4) ADJUSTMENT FOR INFLATION.— 

18 ‘‘(A) IN GENERAL.—In the case of a tax19 able year beginning after 2018, the $1,400 

20 amount in paragraph (1)(A)(i) shall be in21 creased by an amount equal to— 

22 ‘‘(i) such dollar amount, multiplied by 

23 ‘‘(ii) the cost-of-living adjustment de24 termined under section 1(f)(3) for the cal25 endar year in which the taxable year beVerDate Sep 11 2014 00:50 Jan 08, 2019 Jkt 089200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H22.IH H22

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1 gins, determined by substituting ‘2017’ for 

2 ‘2016’ in subparagraph (A)(ii) thereof. 

3 ‘‘(B) ROUNDING.—If any increase under 

4 subparagraph (A) is not a multiple of $100, 

5 such increase shall be rounded to the next low6 est multiple of $100. 

7 ‘‘(C) LIMITATION.—The amount of any in8 crease under subparagraph (A) (after the appli9 cation of subparagraph (B)) shall not exceed 

10 $600.’’. 

11 (4) CONFORMING AMENDMENTS.— 

12 (A) Section 24(e) of such Code is amended 

13 to read as follows: 

14 ‘‘(e) TAXPAYER IDENTIFICATION REQUIREMENT.— 

15 No credit shall be allowed under this section if the identi16 fying number of the taxpayer was issued after the due date 

17 for filing the return of tax for the taxable year.’’. 

18 (B) Section 24 of such Code is amended by 

19 striking subsection (h). 

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

21 this section shall apply to taxable years beginning after 

22 December 31, 2017. 


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1 SEC. 3. ELIMINATION OF DEDUCTION FOR PERSONAL EX2 EMPTIONS. 

3 (a) IN GENERAL.—Section 151(d)(5) of the Internal 

4 Revenue Code of 1986 is amended by striking ‘‘, and be5 fore January 1, 2026’’. 

6 (b) CONFORMING AMENDMENTS.— 

7 (1) Section 152(d)(1)(B) is amended by insert8 ing after ‘‘section 151(d))’’ the following: ‘‘or, in the 

9 case of a taxable year for which the exemption 

10 amount is zero, the dollar amount in effect for the 

11 taxable year under section 6334(d)(4)(B)’’. 

12 (2) The heading of section 151(d)(5) of such 

13 Code is amended by striking ‘‘2018 THROUGH 2025’’ 

14 and inserting ‘‘AFTER 2017’’. 

15 (3) The second sentence of section 

16 6334(d)(4)(C) is amended by striking ‘‘$100’’ each 

17 place it appears and inserting ‘‘$50’’. 

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

19 this section shall apply to taxable years beginning after 

20 December 31, 2017. 

Æ 


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