I 
119TH CONGRESS 
1ST SESSION H. R. 4280 
To amend the Internal Revenue Code of 1986 to make permanent certain 
expiring income tax rates and to establish a new top income tax rate. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 2, 2025 
Mr. FITZPATRICK (for himself and Mr. GOLDEN of Maine) 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 expiring income tax rates and to es-
tablish a new top income tax rate. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Bipartisan Tax Fair-
ness Act of 2025’’. 
SEC. 2. MODIFICATION OF INCOME TAX RATES. 
(a) MARRIED INDIVIDUALS FILING JOINT RETURNS 
AND SURVIVING SPOUSES.—Section 1(a) of the Internal 
Revenue Code of 1986 is amended by striking the table 
contained therein and inserting the following: 
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‘‘If taxable income is: 
The tax is: 
Over $2,550 but not over $9,150 ..............
$255, plus 24% of the excess over 
$2,550. 
Over $9,150 but not over $12,500 ............
$1,839, plus 35% of the excess over 
$9,150. 
Over $12,500 .............................................
$3,011.50, plus 37% of the excess 
over $12,500.’’. 
(f) INFLATION ADJUSTMENTS.—Section 1(f) of such 
Code is amended— 
(1) by amending paragraph (2)(A) to read as 
follows: 
‘‘(A) by increasing the minimum and max-
imum dollar amounts for each bracket for 
which a tax is imposed under such table by the 
cost-of-living adjustment for such calendar year, 
determined under this subsection for such cal-
endar year by substituting ‘2017’ for ‘2016’ in 
paragraph (3)(A)(ii),’’, 
(2) by amending paragraph (7) to read as fol-
lows: 
‘‘(7) ROUNDING.— 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), if any increase determined 
under paragraph (2)(A) is not a multiple of 
$25, such increase shall be rounded to the next 
lowest multiple of $25. 
‘‘(B) JOINT RETURNS, ETC.—In the case 
of a table prescribed under subsection (a), sub-
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paragraph (A) shall be applied by substituting 
‘$50’ for ‘$25’ both places it appears.’’, 
(3) by striking paragraph (8), and 
(4) in the heading, by striking ‘‘PHASEOUT OF 
MARRIAGE PENALTY IN 15-PERCENT BRACKET; AD-
JUSTMENTS’’ and inserting ‘‘ADJUSTMENTS’’. 
(g) CONFORMING AMENDMENTS.— 
(1) Section 1 of such Code is amended by strik-
ing subsections (i) and (j). 
(2) Section 3402(q)(1) of such Code is amend-
ed by striking ‘‘third lowest’’ and inserting ‘‘fourth 
lowest’’. 
(h) EFFECTIVE DATE.— 
(1) IN GENERAL.—The amendments made by 
this section shall apply to taxable years beginning 
after December 31, 2025. 
(2) APPLICATION OF SECTION 15.—Section 15 
of such Code shall not apply to any change in a rate 
of tax by reason of— 
(A) section 1(j) of such Code (as in effect 
before its repeal by this section), or 
(B) any amendment made by this section. 
Æ 
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