Title: PATCH Act
Policy area: Taxation

Summary:
Permanently Amending Tax Cuts for our Heroes Act of 2018 or the PATCH Act
This bill amends the Internal Revenue Code to make permanent for members of the Armed Forces several tax provisions that are scheduled to expire at the end of 2025.
For individuals who are members of the Armed Forces at the end of the taxable year, the bill makes permanent provisions that:

[Congressional Bills 115th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5672 Introduced in House (IH)]

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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 Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Permanently Amending 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 Revenue Code of 1986 
is amended by adding at the end the following new paragraph:
            ``(7) Modifications 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 enactment 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 individual 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 enactment of Public Law 115-97.

SEC. 4. CHILD TAX CREDIT.

    (a) In General.--Section 24(h) of the Internal Revenue 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 enactment of Public Law 115-97.

SEC. 5. CHARITABLE CONTRIBUTIONS.

    (a) In General.--Section 170(b)(1)(G) of the Internal 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).''.
    (b) Effective Date.--The amendment made by this section shall take 
effect as if included in the enactment of Public Law 115-97.
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