I 
119TH CONGRESS 
1ST SESSION 
H. R. 559 
To amend the Internal Revenue Code of 1986 to establish an above-the- 
line tax deduction for seniors. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 20, 2025 
Mr. BACON 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 establish 
an above-the-line tax deduction for seniors. 
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 ‘‘Seniors in the Work-
force Tax Relief Act’’. 
SEC. 2. DEDUCTION FOR SENIORS. 
(a) IN GENERAL.—Part VII of subchapter B of chap-
ter 1 of the Internal Revenue Code of 1986 is amended 
by redesignating section 224 as section 225 and by insert-
ing after section 223 the following new section: 
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‘‘SEC. 224. DEDUCTION FOR SENIORS. 
‘‘(a) IN GENERAL.—In the case of an individual who 
has attained age 65 before the close of the taxable year, 
there shall be allowed as a deduction for the taxable year 
an amount equal to— 
‘‘(1) $25,000, reduced (but not below zero) by 
the amount which bears the same ratio to such de-
duction as— 
‘‘(A) the excess of— 
‘‘(i) the taxpayer’s adjusted gross in-
come for such taxable year, over 
‘‘(ii) $100,000, bears to 
‘‘(B) $25,000. 
‘‘(b) SPECIAL RULES.— 
‘‘(1) JOINT RETURN OR SURVIVING SPOUSE.— 
In the case of a joint return or a surviving spouse 
(as defined in section 2(a)) paragraph (1) shall be 
applied by substituting ‘$200,000’ for ‘$100,000’, 
and ‘$50,000’ for ‘$25,000’. 
‘‘(2) BOTH INDIVIDUALS OVER 65.—In the case 
of a joint return or a surviving spouse with respect 
to which both individuals attained age 65 (or in the 
case of a surviving spouse, would have attained age 
65) before the close of the taxable year, paragraph 
(1) shall be applied by substituting ‘$50,000’ for 
‘$25,000’. 
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‘‘(c) TERMINATION.—No deduction shall be allowed 
under this section for taxable years beginning after De-
cember 31, 2029.’’. 
(b) DEDUCTION ALLOWED WHETHER OR NOT INDI-
VIDUAL ITEMIZES OTHER DEDUCTIONS.—Subsection (a) 
of section 62 of such Code is amended by inserting before 
the last sentence at the end the following new paragraph: 
‘‘(22) DEDUCTION FOR SENIORS.—The deduc-
tion allowed by section 224.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for part VII of subchapter B of chapter 1 of such Code 
is amended by redesignating the item relating to section 
224 as an item relating to section 225 and by inserting 
after the item relating to section 223 the following new 
item: 
‘‘Sec. 224. Deduction for seniors.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2024. 
Æ 
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