Congress.gov119th Congress

H.R. 137

TCJA Permanency Act

Introduced Jan 3, 2025Latest action Jan 3, 2025Taxation

Plain-English summary

TCJA Permanency Act This bill makes permanent multiple federal tax provisions enacted in 2017 by the Tax Cuts and Jobs Act. The bill makes permanent the individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%; increased standard deduction; personal exemption allowance repeal; exclusion from income of student loans discharged due to death or disability; qualified business income tax deduction (199A tax deduction); allowance of ABLE account contributions in excess of the annual gift tax exclusion amount; base estate and gift tax exclusion amount of $10 million (adjusted annually); and alternative minimum tax exemption and phaseout amounts for noncorporate taxpayers. The bill makes permanent the child tax credit amounts of $2,000 per child and $500 for dependents, the $200,000 phaseout threshold ($400,000 for joint filers), and the refundable portion of the tax credit. The bill expands the expenses eligible for tax-free withdrawals from qualified tuition plans (529 plans) to include additional expenses associated with homeschool and elementary and secondary schools (e.

Deterministically condensed from the official CRS summary; verify details in the official record.

People and recorded decisions

Sponsors, Cosponsors & House Votes

Tim Moore

Cosponsor · Republican · NC

Glenn Thompson

Cosponsor · Republican · PA

Troy Downing

Cosponsor · Republican · MT

Michael Guest

Cosponsor · Republican · MS

Earl Leroy Carter

Cosponsor · Republican · GA

Aaron Bean

Cosponsor · Republican · FL

Russell Fulcher

Cosponsor · Republican · ID

George J Kelly Jr.

Cosponsor · Republican · PA

Randall Feenstra

Cosponsor · Republican · IA

David Rouzer

Cosponsor · Republican · NC

William R Timmons IV

Cosponsor · Republican · SC

Glenn Grothman

Cosponsor · Republican · WI

Richard McCormick

Cosponsor · Republican · GA

Darin LaHood

Cosponsor · Republican · IL

Ann Wagner

Cosponsor · Republican · MO

Frank D. Lucas

Cosponsor · Republican · OK

Claudia Tenney

Cosponsor · Republican · NY

David Kustoff

Cosponsor · Republican · TN

Brad Finstad

Cosponsor · Republican · MN

Daniel Crenshaw

Cosponsor · Republican · TX

Vernon Buchanan

Sponsor · Republican · FL

Erin Houchin

Cosponsor · Republican · IN

Andrew Clyde

Cosponsor · Republican · GA

Rudy Yakym III

Cosponsor · Republican · IN

Roger Williams

Cosponsor · Republican · TX

Marlin A. Stutzman

Cosponsor · Republican · IN

Ron Estes

Cosponsor · Republican · KS

Walter Michael Ezell

Cosponsor · Republican · MS

Keith Self

Cosponsor · Republican · TX

Adrian Smith

Cosponsor · Republican · NE

Mark E. Amodei

Cosponsor · Republican · NV

John Kevin Ellzey Sr.

Cosponsor · Republican · TX

Patrick Fallon

Cosponsor · Republican · TX

Zach Nunn

Cosponsor · Republican · IA

Jeffrey Hurd

Cosponsor · Republican · CO

Carol D. Miller

Cosponsor · Republican · WV

Max Miller

Cosponsor · Republican · OH

Cory Mills

Cosponsor · Republican · FL

Daniel Meuser

Cosponsor · Republican · PA

Jeff Mr Van Drew

Cosponsor · Republican · NJ

Nathaniel Moran

Cosponsor · Republican · TX

John H. Rutherford

Cosponsor · Republican · FL

Randy K. Weber, Sr.

Cosponsor · Republican · TX

Elizabeth Ann Van Duyne

Cosponsor · Republican · TX

Mark Dr. Green

Cosponsor · Republican · TN

Michael Bost

Cosponsor · Republican · IL

Michael Rulli

Cosponsor · Republican · OH

Garland Andy Barr

Cosponsor · Republican · KY

John R. Moolenaar

Cosponsor · Republican · MI

Ashley Hinson Arenholz

Cosponsor · Republican · IA

Blake D. Moore

Cosponsor · Republican · UT

Mike Carey

Cosponsor · Republican · OH

John J. McGuire III

Cosponsor · Republican · VA

Randy Fine

Cosponsor · Republican · FL

No linked House roll-call vote is available yet. Senate votes are not currently synchronized.

Official Subjects

TaxationCharitable contributionsDisability assistanceEgyptForeign propertyIncome tax creditsIncome tax deductionsIncome tax ratesCapital gains taxMilitary personnel and dependentsSmall businessState and local financeTax administration and collection, taxpayersTax treatment of familiesTransfer and inheritance taxesMiddle East

Sources & text

Official Congress.gov record ↗Introduced in House ↗Introduced in House ↗Introduced in House ↗

Congress.gov data last updated Sep 23, 2026. Automated summaries preserve a source version and generation timestamp; human edits are explicitly recorded.