I 

115TH CONGRESS 

2D SESSION H. R. 5672 

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

provisions permanent for members of the Armed Forces of the United States. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 1, 2018 

Mr. NORMAN 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 

certain temporary provisions permanent for members of 

the Armed Forces of the United States. 

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 ‘‘Permanently Amend5 ing Tax Cuts for our Heroes Act of 2018’’ or the 

6 ‘‘PATCH Act’’. 

7 SEC. 2. INDIVIDUAL RATES. 

8 (a) IN GENERAL.—Section 1(j) of the Internal Rev9 enue Code of 1986 is amended by adding at the end the 

10 following new paragraph: 


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1 ‘‘(7) MODIFICATIONS PERMANENT FOR MEM2 BERS OF ARMED FORCES.—In the case of an indi3 vidual who is a member of the Armed Forces of the 

4 United States at the end of the taxable year, para5 graph (1) shall be applied without regard to the 

6 phrase ‘, and before January 1, 2026’.’’. 

7 (b) EFFECTIVE DATE.—The amendment made by 

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

10 SEC. 3. STANDARD DEDUCTION. 

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

12 Revenue Code of 1986 is amended by adding at the end 

13 the following new subparagraph: 

14 ‘‘(C) RULES PERMANENT FOR MEMBERS

15 OF ARMED FORCES.—In the case of an indi16 vidual who is a member of the Armed Forces of 

17 the United States at the end of the taxable 

18 year, this paragraph shall be applied without 

19 regard to the phrase ‘, and before January 1, 

20 2026’ in the matter preceding subparagraph 

21 (A).’’. 

22 (b) EFFECTIVE DATE.—The amendment made by 

23 this section shall take effect as if included in the enact24 ment of Public Law 115–97. 


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1 SEC. 4. CHILD TAX CREDIT. 

2 (a) IN GENERAL.—Section 24(h) of the Internal Rev3 enue Code of 1986 is amended by adding at the end the 

4 following new paragraph: 

5 ‘‘(8) RULES PERMANENT FOR MEMBERS OF

6 ARMED FORCES.—In the case of an individual who 

7 is a member of the Armed Forces of the United 

8 States at the end of the taxable year, paragraph (1) 

9 shall be applied without regard to the phrase ‘, and 

10 before January 1, 2026’.’’. 

11 (b) EFFECTIVE DATE.—The amendment made by 

12 this section shall take effect as if included in the enact13 ment of Public Law 115–97. 

14 SEC. 5. CHARITABLE CONTRIBUTIONS. 

15 (a) IN GENERAL.—Section 170(b)(1)(G) of the Inter16 nal Revenue Code of 1986 is amended by adding at the 

17 end the following new clause: 

18 ‘‘(iv) INCREASE PERMANENT FOR

19 MEMBER OF ARMED FORCES.—In the case 

20 of an individual who is a member of the 

21 Armed Forces of the United States at the 

22 end of the taxable year, this subparagraph 

23 shall be applied without regard to the 

24 phrase ‘, and before January 1, 2026’ in 

25 clause (i).’’. 


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1 (b) EFFECTIVE DATE.—The amendment made by 

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

Æ 


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