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. 
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 ‘‘Permanently Amend-
ing Tax Cuts for our Heroes Act of 2018’’ or the 
‘‘PATCH Act’’. 
SEC. 2. INDIVIDUAL RATES. 
(a) IN GENERAL.—Section 1(j) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
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‘‘(7) MODIFICATIONS
PERMANENT
FOR
MEM-
BERS OF ARMED FORCES.—In the case of an indi-
vidual who is a member of the Armed Forces of the 
United States at the end of the taxable year, para-
graph (1) shall be applied without regard to the 
phrase ‘, and before January 1, 2026’.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the enact-
ment of Public Law 115–97. 
SEC. 3. STANDARD DEDUCTION. 
(a) IN GENERAL.—Section 63(c)(7) of the Internal 
Revenue Code of 1986 is amended by adding at the end 
the following new subparagraph: 
‘‘(C) RULES
PERMANENT
FOR
MEMBERS 
OF ARMED FORCES.—In the case of an indi-
vidual who is a member of the Armed Forces of 
the United States at the end of the taxable 
year, this paragraph shall be applied without 
regard to the phrase ‘, and before January 1, 
2026’ in the matter preceding subparagraph 
(A).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the enact-
ment of Public Law 115–97. 
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SEC. 4. CHILD TAX CREDIT. 
(a) IN GENERAL.—Section 24(h) of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new paragraph: 
‘‘(8) RULES
PERMANENT
FOR
MEMBERS
OF 
ARMED FORCES.—In the case of an individual who 
is a member of the Armed Forces of the United 
States at the end of the taxable year, paragraph (1) 
shall be applied without regard to the phrase ‘, and 
before January 1, 2026’.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the enact-
ment of Public Law 115–97. 
SEC. 5. CHARITABLE CONTRIBUTIONS. 
(a) IN GENERAL.—Section 170(b)(1)(G) of the Inter-
nal Revenue Code of 1986 is amended by adding at the 
end the following new clause: 
‘‘(iv) 
INCREASE
PERMANENT
FOR 
MEMBER OF ARMED FORCES.—In the case 
of an individual who is a member of the 
Armed Forces of the United States at the 
end of the taxable year, this subparagraph 
shall be applied without regard to the 
phrase ‘, and before January 1, 2026’ in 
clause (i).’’. 
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(b) EFFECTIVE DATE.—The amendment made by 
this section shall take effect as if included in the enact-
ment of Public Law 115–97. 
Æ 
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