I 

115TH CONGRESS 

2D SESSION H. R. 5372 

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 

MARCH 21, 2018 

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. EXCLUSION OF 2018 BONUSES FROM GROSS IN7 COME. 

8 (a) IN GENERAL.—Gross income shall not include 

9 amounts received by an individual as a bonus after Decem10 ber 22, 2017, and before January 1, 2019. 


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1 (b) LIMITATION.—The amount of gain excluded from 

2 gross income under subsection (a) with respect to an indi3 vidual shall not exceed $5,000. 

4 (c) BONUS DEFINED.—For purposes of this section, 

5 the term ‘‘bonus’’ means amounts paid to an employee 

6 other than amounts obligated under an employment con7 tract. 

8 SEC. 3. CERTAIN PROVISIONS OF PUBLIC LAW 115–97 MADE 

9 PERMANENT. 

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

11 97, or any amendment made by such a provision, that ter12 minates on December 31, 2025, shall not terminate on 

13 such date. 

14 SEC. 4. INCREASE IN STANDARD DEDUCTION. 

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

16 Revenue Code of 1986 is amended— 

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

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

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

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

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

22 clause: 

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

24 ‘200 percent of the dollar amount in effect 


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1 under subparagraph (C) for the taxable 

2 year’ ’’, and 

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

4 $18,000 and $12,000 amounts’’ and inserting ‘‘the 

5 dollar amounts’’. 

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

7 this section shall take effect as if included in the enact8 ment of section 11021 of Public Law 115–97. 

9 SEC. 5. REDUCTION IN MEDICAL EXPENSE DEDUCTION 

10 FLOOR. 

11 (a) IN GENERAL.—Section 213 of the Internal Rev12 enue Code of 1986 is amended— 

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

14 and inserting ‘‘7.5 percent’’, and 

15 (2) by striking subsection (f). 

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

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

18 (B). 

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

20 this section shall take effect as if included in the enact21 ment of section 11027 of Public Law 115–97. 

22 SEC. 6. INCREASE IN REFUNDABLE PORTION OF THE 

23 CHILD TAX CREDIT. 

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


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1 (1) in subsection (d)(1)(A), by inserting ‘‘, sub2 section (h)(4),’’ after ‘‘this subsection’’, and 

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

4 and redesignating paragraphs (6) and (7) as para5 graph (5) and (6), respectively. 

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

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

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

9 ‘‘(6)’’. 

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

11 this section shall take effect as if included in the enact12 ment of section 11022 of Public Law 115–97. 

Æ 


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