PATCH Act
Official title: To amend the Internal Revenue Code of 1986 to make certain temporary provisions permanent for members of the Armed Forces of the United States.
More subjectsShow fewer subjects
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Referred to the House Committee on Ways and Means.
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:
- reduce individual tax rates,
- increase the standard deduction,
- increase and modify the child tax credit, and
- increase the limit for deducting certain charitable contributions.
- Introduced in House Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). H.R. 5672: PATCH Act. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5672/
"H.R. 5672: PATCH Act." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5672/.
H.R. 5672, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5672/.
[H.R. 5672: PATCH Act](https://openamerica.io/bill/115-HR-5672/)