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S 2291 115th Congress Senate Taxation Capital gains tax Income tax rates Inflation and prices

A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable years 2018 through 2025.

Introduced: January 10, 2018 Introduced by: Cruz, Ted Republican · Texas 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 10, 2018
Read twice and referred to the Committee on Finance.
Jan 10, 2018
Introduced in Senate
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 Plain-English summary Congressional Research Service

This bill amends the Internal Revenue Code to make permanent provisions included in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act) that: (1) reduced the individual tax rates, and (2) modified the taxation of the unearned income of children. The existing individual tax rates (10%, 12%, 22%, 24%, 32%, 35%, and 37%) are currently scheduled to expire and revert to higher rates at the end of 2025.

What's happening now January 10, 2018

Read twice and referred to the Committee on Finance.

 Related & companion bills 4
  • HR 6760 Related bill Protecting Family and Small Business Tax Cuts Act of 2018
  • HR 1 Related bill An act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal …
  • S 2281 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…
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 2291: A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable years 2018 through 2025.. 115th Congress. Open America. https://openamerica.io/bill/115-S-2291/
MLA
"S. 2291: A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable years 2018 through 2025.." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-S-2291/.
Bluebook (legal)
S. 2291, 115th Cong. (2026), https://openamerica.io/bill/115-S-2291/.
Markdown link
[S. 2291: A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax rates in effect for taxable years 2018 through 2025.](https://openamerica.io/bill/115-S-2291/)
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