I 
116TH CONGRESS 
1ST SESSION 
H. R. 22 
To amend the Internal Revenue Code of 1986 to make permanent the increase 
in the standard deduction, the increase in and modifications of the 
child tax credit, and the repeal of the deduction for personal exemptions 
contained in Public Law 115–97. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 3, 2019 
Mr. BRADY 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 the increase in the standard deduction, the 
increase in and modifications of the child tax credit, 
and the repeal of the deduction for personal exemptions 
contained in Public Law 115–97. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. INCREASE IN STANDARD DEDUCTION. 
(a) IN GENERAL.—Section 63(c)(2) of the Internal 
Revenue Code of 1986 is amended— 
(1) by striking ‘‘$4,400’’ in subparagraph (B) 
and inserting ‘‘$18,000’’; and 
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(2) by striking ‘‘$3,000’’ in subparagraph (C) 
and inserting ‘‘$12,000’’. 
(b) INFLATION ADJUSTMENT.—Section 63(c)(4) of 
such Code is amended to read as follows: 
‘‘(4) ADJUSTMENTS FOR INFLATION.— 
‘‘(A) IN GENERAL.—In the case of a tax-
able year beginning after 2018, each dollar 
amount in paragraph (2)(B), (2)(C), or (5) or 
subsection (f) shall be increased by an amount 
equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
gins, determined by substituting for ‘2016’ 
in subparagraph (A)(ii) thereof— 
‘‘(I) in the case of the dollar 
amounts 
contained 
in 
paragraph 
(2)(B) or (2)(C), ‘2017’, 
‘‘(II) in the case of the dollar 
amounts 
contained 
in 
paragraph 
(5)(A) or subsection (f), ‘1987’, and 
‘‘(III) in the case of the dollar 
amount 
contained 
in 
paragraph 
(5)(B), ‘1997’. 
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‘‘(B) ROUNDING.—If any increase under 
subparagraph (A) is not a multiple of $50, such 
increase shall be rounded to the next lowest 
multiple of $50.’’. 
(c) CONFORMING AMENDMENTS.— 
(1) Section 1(f)(7)(A) of such Code is amended 
by striking ‘‘section 63(c)(4),’’. 
(2) Section 1(f)(7)(B) of such Code is amended 
by striking ‘‘sections 63(c)(4) and’’ and inserting 
‘‘section’’. 
(3) Section 63(c) of such Code is amended by 
striking paragraph (7). 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
SEC. 2. INCREASE IN AND MODIFICATION OF CHILD TAX 
CREDIT. 
(a) IN GENERAL.—Section 24 of the Internal Rev-
enue Code of 1986 is amended by striking subsections (a), 
(b), and (c) and inserting the following new subsections: 
‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to the sum of— 
‘‘(1) $2,000 for each qualifying child of the tax-
payer, and 
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‘‘(2) $500 for each qualifying dependent (other 
than a qualifying child) of the taxpayer. 
‘‘(b) LIMITATION BASED ON ADJUSTED GROSS IN-
COME.—The amount of the credit allowable under sub-
section (a) shall be reduced (but not below zero) by $50 
for each $1,000 (or fraction thereof) by which the tax-
payer’s modified adjusted gross income exceeds $400,000 
in the case of a joint return ($200,000 in any other case). 
For purposes of the preceding sentence, the term ‘modi-
fied adjusted gross income’ means adjusted gross income 
increased by any amount excluded from gross income 
under section 911, 931, or 933. 
‘‘(c) QUALIFYING CHILD; QUALIFYING DEPEND-
ENT.—For purposes of this section— 
‘‘(1) QUALIFYING CHILD.—The term ‘qualifying 
child’ means any qualifying dependent of the tax-
payer— 
‘‘(A) who is a qualifying child (as defined 
in section 7706(c)) of the taxpayer, 
‘‘(B) who has not attained age 17 at the 
close of the calendar year in which the taxable 
year of the taxpayer begins, and 
‘‘(C) whose name and social security num-
ber are included on the taxpayer’s return of tax 
for the taxable year. 
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‘‘(2) QUALIFYING
DEPENDENT.—The 
term 
‘qualifying dependent’ means any dependent of the 
taxpayer (as defined in section 7706 without regard 
to all that follows ‘resident of the United States’ in 
section 7706(b)(3)(A)) whose name and TIN are in-
cluded on the taxpayer’s return of tax for the tax-
able year. 
‘‘(3) SOCIAL
SECURITY
NUMBER
DEFINED.— 
For purposes of this subsection, the term ‘social se-
curity number’ means, with respect to a return of 
tax, a social security number issued to an individual 
by the Social Security Administration, but only if 
the social security number is issued— 
‘‘(A) to a citizen of the United States or 
pursuant to subclause (I) (or that portion of 
subclause (III) that relates to subclause (I)) of 
section 205(c)(2)(B)(i) of the Social Security 
Act, and 
‘‘(B) on or before the due date of filing 
such return.’’. 
(b) PORTION OF CREDIT REFUNDABLE.— 
(1) IN GENERAL.—Section 24(d)(1)(A) of the 
Internal Revenue Code of 1986 is amended to read 
as follows: 
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‘‘(A) the credit which would be allowed 
under this section determined— 
‘‘(i) by substituting ‘$1,400’ for 
‘$2,000’ in subsection (a)(1), 
‘‘(ii) without regard to subsection 
(a)(2), and 
‘‘(iii) without regard to this subsection 
and the limitation under section 26(a), 
or’’. 
(2) MODIFICATION OF LIMITATION BASED ON 
EARNED
INCOME.—Section 24(d)(1)(B)(i) of such 
Code is amended by striking ‘‘$3,000’’ and inserting 
‘‘$2,500’’. 
(3) INFLATION ADJUSTMENT.—Section 24(d) of 
such Code is amended by inserting after paragraph 
(3) the following new paragraph: 
‘‘(4) ADJUSTMENT FOR INFLATION.— 
‘‘(A) IN GENERAL.—In the case of a tax-
able year beginning after 2018, the $1,400 
amount in paragraph (1)(A)(i) shall be in-
creased by an amount equal to— 
‘‘(i) such dollar amount, multiplied by 
‘‘(ii) the cost-of-living adjustment de-
termined under section 1(f)(3) for the cal-
endar year in which the taxable year be-
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gins, determined by substituting ‘2017’ for 
‘2016’ in subparagraph (A)(ii) thereof. 
‘‘(B) ROUNDING.—If any increase under 
subparagraph (A) is not a multiple of $100, 
such increase shall be rounded to the next low-
est multiple of $100. 
‘‘(C) LIMITATION.—The amount of any in-
crease under subparagraph (A) (after the appli-
cation of subparagraph (B)) shall not exceed 
$600.’’. 
(4) CONFORMING AMENDMENTS.— 
(A) Section 24(e) of such Code is amended 
to read as follows: 
‘‘(e) TAXPAYER IDENTIFICATION REQUIREMENT.— 
No credit shall be allowed under this section if the identi-
fying number of the taxpayer was issued after the due date 
for filing the return of tax for the taxable year.’’. 
(B) Section 24 of such Code is amended by 
striking subsection (h). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
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SEC. 3. ELIMINATION OF DEDUCTION FOR PERSONAL EX-
EMPTIONS. 
(a) IN GENERAL.—Section 151(d)(5) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘, and be-
fore January 1, 2026’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 152(d)(1)(B) is amended by insert-
ing after ‘‘section 151(d))’’ the following: ‘‘or, in the 
case of a taxable year for which the exemption 
amount is zero, the dollar amount in effect for the 
taxable year under section 6334(d)(4)(B)’’. 
(2) The heading of section 151(d)(5) of such 
Code is amended by striking ‘‘2018 THROUGH 2025’’ 
and inserting ‘‘AFTER 2017’’. 
(3) 
The 
second 
sentence 
of 
section 
6334(d)(4)(C) is amended by striking ‘‘$100’’ each 
place it appears and inserting ‘‘$50’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
December 31, 2017. 
Æ 
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