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HR 6760 115th Congress House Taxation Bank accounts, deposits, capital Capital gains tax Charitable contributions Commuting Disability and paralysis Egypt Gambling Health care costs and insurance Housing finance and home ownership Income tax credits Income tax deductions Income tax deferral Income tax exclusion Income tax rates Interest, dividends, interest rates Marriage and family status Middle East Military personnel and dependents Pedestrians and bicycling

Protecting Family and Small Business Tax Cuts Act of 2018

Introduced: September 10, 2018 See on congress.gov
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 21 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 1, 2018
Received in the Senate and Read twice and referred to the Committee on Finance.
Sep 28, 2018
Motion to reconsider laid on the table Agreed to without objection.
Sep 28, 2018
On passage Passed by the Yeas and Nays: 220 - 191 (Roll no. 414).
Sep 28, 2018
On motion to recommit with instructions Failed by the Yeas and Nays: 184 - 226 (Roll no. 413).
Sep 28, 2018
Considered as unfinished business. (consideration: CR H9256)
Sep 28, 2018
POSTPONED PROCEEDINGS - At the conclusion of debate on the Larson (CT) motion to recommit with instructions, the Chair put the question on the motion to recommit, and announced by voice vote that the noes had prevailed. Mr. Larson (CT) demanded the yeas and nays, and the Chair postponed further proceedings on the motion to recommit until later in the legislative day.
Sep 28, 2018
The previous question on the motion to recommit with instructions was ordered without objection.
Sep 28, 2018
DEBATE - The House proceeded with 10 minutes of debate on the Larson (CT) motion to recommit with instructions. The instructions contained in the motion seek to require the bill to be reported back to the House with an amendment to add at the end the following new title: Title III - Effective Date; "Protect Medicare and Social Security Trust Funds Act of 2018"
Sep 28, 2018
Mr. Larson (CT) moved to recommit with instructions to the Committee on Ways and Means. (text: CR H9172-9173)
Sep 28, 2018
The previous question was ordered pursuant to the rule.
Sep 28, 2018
DEBATE - The House proceeded with one hour of debate on H.R. 6760.
Sep 28, 2018
Rule provides for consideration of H.R. 6756, H.R. 6757 and H.R. 6760.
Sep 28, 2018
Considered under the provisions of rule H. Res. 1084. (consideration: CR H9158-9174; text of amendment in the nature of a substitute: CR H9158-9165)
Sep 27, 2018
Rule H. Res. 1084 passed House.
Sep 26, 2018
Rules Committee Resolution H. Res. 1084 Reported to House. Rule provides for consideration of H.R. 6756, H.R. 6757 and H.R. 6760.
Sep 24, 2018
Placed on the Union Calendar, Calendar No. 746.
Sep 24, 2018
Reported (Amended) by the Committee on Ways and Means. H. Rept. 115-958.
Sep 13, 2018
Ordered to be Reported in the Nature of a Substitute by the Yeas and Nays: 21 - 15.
Sep 13, 2018
Committee Consideration and Mark-up Session Held.
Sep 10, 2018
Referred to the House Committee on Ways and Means.
Sep 10, 2018
Introduced in House
 Votes taken on this bill 2
DateChamberWhat was voted onResultYes–No
Sep 28, 2018 House · vote #414 On Passage Passed 220–191 See who voted →
Sep 28, 2018 House · vote #413 On Motion to Recommit with Instructions Failed 184–226 See who voted →
 Amendments to this bill 1

Amendments propose changes to this bill. Members vote on amendments separately before the final bill vote. An agreed amendment becomes part of the bill; a failed amendment does not.

AmendmentSponsorPurposeStatusLatest action
HAMDT 972 — Pursuant to H.Res. 1084, the amendment in the nature of a substitute recommended by the Committee on Ways and… Pending —
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 Plain-English summary Congressional Research Service

Protecting Family and Small Business Tax Cuts Act of 2018

This bill amends the Internal Revenue Code to make permanent several tax provisions that were enacted in 2017 and are scheduled to expire at the end of 2025.

The bill makes permanent provisions that:

  • reduce individual tax rates,
  • modify the taxation of the unearned income of children,
  • allow a deduction for qualified business income of pass-through entities,
  • increase the standard deduction,
  • increase and modify the child tax credit,
  • increase the limitation for certain charitable contributions,
  • allow additional contributions to ABLE accounts (tax-favored accounts designed to enable individuals with disabilities to save for and pay for disability-related expenses),
  • allow certain members of the Armed Forces in the Sinai Peninsula of Egypt to receive combat zone tax benefits,
  • exclude from gross income discharges of student loan debt due to the death or disability of the student,
  • repeal the deduction for personal exemptions,
  • limit individual deductions for state and local taxes,
  • limit the mortgage interest deduction,
  • double the estate and gift tax exemption amount,
  • increase the alternative minimum tax exemption amount for individuals, and
  • repeal or limit several other deductions and exclusions.

The bill also:

  • extends through 2020 the reduction in the adjusted gross income threshold for the medical expense deduction,
  • modifies the capital gains tax brackets, and
  • modifies tax filing requirements for married taxpayers.
What's happening now October 1, 2018

Received in the Senate and Read twice and referred to the Committee on Finance.

 Related & companion bills 6
  • HR 5903 Related bill Permanent Tax Relief for Working Families Act
  • HR 6228 Related bill To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by …
  • HR 6277 Related bill Main Street Tax Certainty Act
  • S 2291 Related bill A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable year…
  • S 2687 Related bill A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law…
  • HRES 1084 Related bill Providing for consideration of the bill (H.R. 6756) to amend the Internal Revenue Code of 1986 to promote new business …
 Bill text 4 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 32
All 32 Republican 14
Abraham, Ralph
· Sep 17, 2018
 R
Allen, Rick W.
Georgia · Sep 17, 2018
 R
Arrington, Jodey C.
Texas · Sep 17, 2018
 R
Banks, Jim
Indiana · Sep 17, 2018
 R
Blackburn, Marsha
Tennessee · Sep 17, 2018
 R
Estes, Ron
Kansas · Sep 17, 2018
Gianforte, Greg
· Sep 17, 2018
 R
Guthrie, Brett
Kentucky · Sep 17, 2018
 R
Marshall, Roger
Kansas · Sep 17, 2018
Mitchell, Paul
· Sep 17, 2018
 R
Sessions, Pete
Texas · Sep 17, 2018
Bishop, Mike
· Sep 10, 2018
Black, Diane
· Sep 10, 2018
BRADY, KEVIN
· Sep 10, 2018
 R
Buchanan, Vern
Florida · Sep 10, 2018
Curbelo, Carlos
· Sep 10, 2018
Holding, George
· Sep 10, 2018
Jenkins, Lynn
· Sep 10, 2018
JOHNSON, SAM
· Sep 10, 2018
 R
Kelly, Mike
Pennsylvania · Sep 10, 2018
 R
LaHood, Darin
Illinois · Sep 10, 2018
Noem, Kristi
· Sep 10, 2018
Nunes, Devin
· Sep 10, 2018
Paulsen, Erik
· Sep 10, 2018
Reichert, David
· Sep 10, 2018
Renacci, James
· Sep 10, 2018
Rice, Tom
· Sep 10, 2018
Roskam, Peter
· Sep 10, 2018
 R
Schweikert, David
Arizona · Sep 10, 2018
 R
Smith, Adrian
Nebraska · Sep 10, 2018
 R
Smith, Jason
Missouri · Sep 10, 2018
Walker, Mark
· Sep 10, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6760: Protecting Family and Small Business Tax Cuts Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6760/
MLA
"H.R. 6760: Protecting Family and Small Business Tax Cuts Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6760/.
Bluebook (legal)
H.R. 6760, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6760/.
Markdown link
[H.R. 6760: Protecting Family and Small Business Tax Cuts Act of 2018](https://openamerica.io/bill/115-HR-6760/)
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