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. 
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 ‘‘Tax Cuts and Jobs 
Middle Class Enhancement Act’’. 
SEC. 2. EXCLUSION OF 2018 BONUSES FROM GROSS IN-
COME. 
(a) IN GENERAL.—Gross income shall not include 
amounts received by an individual as a bonus after Decem-
ber 22, 2017, and before January 1, 2019. 
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(b) LIMITATION.—The amount of gain excluded from 
gross income under subsection (a) with respect to an indi-
vidual shall not exceed $5,000. 
(c) BONUS DEFINED.—For purposes of this section, 
the term ‘‘bonus’’ means amounts paid to an employee 
other than amounts obligated under an employment con-
tract. 
SEC. 3. CERTAIN PROVISIONS OF PUBLIC LAW 115–97 MADE 
PERMANENT. 
Any provision of subtitle A or B of Public Law 115– 
97, or any amendment made by such a provision, that ter-
minates on December 31, 2025, shall not terminate on 
such date. 
SEC. 4. INCREASE IN STANDARD DEDUCTION. 
(a) IN GENERAL.—Section 63(c)(7) of the Internal 
Revenue Code of 1986 is amended— 
(1) in subparagraph (A), by striking ‘‘and’’ at 
the end of clause (i), by striking ‘‘$12,000’’ in 
clause (ii) and inserting ‘‘$13,000’’, by striking the 
period at the end of clause (ii) and inserting ‘‘, 
and’’, and by adding at the end the following new 
clause: 
‘‘(iii) by substituting ‘$26,000’ for 
‘200 percent of the dollar amount in effect 
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under subparagraph (C) for the taxable 
year’ ’’, and 
(2) in subparagraph (B)(ii), by striking ‘‘the 
$18,000 and $12,000 amounts’’ and inserting ‘‘the 
dollar amounts’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
ment of section 11021 of Public Law 115–97. 
SEC. 5. REDUCTION IN MEDICAL EXPENSE DEDUCTION 
FLOOR. 
(a) IN GENERAL.—Section 213 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in subsection (a), by striking ‘‘10 percent’’ 
and inserting ‘‘7.5 percent’’, and 
(2) by striking subsection (f). 
(b) MINIMUM TAX PREFERENCE NOT TO APPLY.— 
Section 56(b)(1) is amended by striking subparagraph 
(B). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
ment of section 11027 of Public Law 115–97. 
SEC. 6. INCREASE IN REFUNDABLE PORTION OF THE 
CHILD TAX CREDIT. 
(a) IN GENERAL.—Section 24 of the Internal Rev-
enue Code of 1986 is amended— 
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(1) in subsection (d)(1)(A), by inserting ‘‘, sub-
section (h)(4),’’ after ‘‘this subsection’’, and 
(2) in subsection (h), by striking paragraph (5) 
and redesignating paragraphs (6) and (7) as para-
graph (5) and (6), respectively. 
(b) CONFORMING AMENDMENTS.—Paragraphs (1) 
and (4)(C) of section 24(h) of the Internal Revenue Code 
of 1986 are each amended by striking ‘‘(7)’’ and inserting 
‘‘(6)’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the enact-
ment of section 11022 of Public Law 115–97. 
Æ 
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