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H.R. 3936 118th Congress House

Tax Cuts for Working Families Act

Official title: To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025.

Introduced: June 9, 2023 Introduced by: Jason Smith Republican · Missouri See on congress.gov
Taxation Income tax deductionsInflation and prices
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This bill died when the 118th Congress ended
It never became law before the 118th Congress (2023–2024) 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 6 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 30, 2023
Placed on the Union Calendar, Calendar No. 101.
Jun 30, 2023
Reported (Amended) by the Committee on Ways and Means. H. Rept. 118-129.
Jun 13, 2023
Ordered to be Reported in the Nature of a Substitute (Amended) by the Yeas and Nays: 24 - 16.
Jun 13, 2023
Committee Consideration and Mark-up Session Held
Jun 9, 2023
Referred to the House Committee on Ways and Means.
Jun 9, 2023
Introduced in House
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 Latest action June 30, 2023

Placed on the Union Calendar, Calendar No. 101.

 Plain-English summary Congressional Research Service

Tax Cuts for Working Families Act

This bill renames the standard tax deduction as the guaranteed deduction. It allows an additional bonus amount of $2,000 ($4,000 for married couples filing jointly) in taxable years beginning in 2024 and 2025 but reduces the bonus amount for taxpayers whose modified adjusted gross income exceeds $200,000 ($400,000 for joint filers).

 Related & companion bills 1
  • HR 3864 Working Families Tax Cut Act
 Bill text 2 versions

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Lobbying activity 4

Registered lobbyists who named this bill in their disclosure filings. Source: federal Lobbying Disclosure Act filings.

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Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 3936: Tax Cuts for Working Families Act. 118th Congress. Open America. https://openamerica.io/bill/118-HR-3936/
MLA
"H.R. 3936: Tax Cuts for Working Families Act." 118th Congress, 2026, Open America, https://openamerica.io/bill/118-HR-3936/.
Bluebook (legal)
H.R. 3936, 118th Cong. (2026), https://openamerica.io/bill/118-HR-3936/.
Markdown link
[H.R. 3936: Tax Cuts for Working Families Act](https://openamerica.io/bill/118-HR-3936/)
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