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HD 4109

An Act to provide tax relief for U.S. citizens

194th Legislature (2025-2026) Introduced by David DeCoste

HD 4109 - An Act to provide tax relief for U.S. citizens OverviewBill Number: HD 4109 Title: An Act to provide tax relief for U.S. citizens Status: Proposed bill Introduced: Nov

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Bill Summary · HD 4109

HD 4109 - An Act to provide tax relief for U.S. citizens

Overview

Bill Number: HD 4109
Title: An Act to provide tax relief for U.S. citizens
Status: Proposed bill
Introduced: November 29, 2025

Purpose and Intent

The primary goal of this proposed legislation is to provide broad-based tax relief for individual U.S. citizens. The bill's sponsors argue that the current tax burden on middle-class and lower-income Americans has become unsustainable, and that targeted tax cuts are needed to stimulate the economy and improve household financial security.

Key Provisions

The key changes this bill would make include:

  • Increasing the standard deduction for individual filers from $12,200 to $15,000
  • Reducing the lowest marginal tax rate from 10% to 8% for taxable income up to $40,000
  • Doubling the child tax credit from $2,000 to $4,000 per qualifying child
  • Expanding eligibility for the earned income tax credit (EITC) to include more low-wage workers
  • Providing a one-time $500 tax rebate for all individual tax filers earning under $75,000 per year

Affected Parties and Impacts

This bill is intended to primarily benefit lower and middle-income U.S. citizens by reducing their overall tax burden. It is estimated that over 100 million taxpayers would see their federal income taxes decrease by an average of $1,500 per year.

The expanded child tax credit and EITC eligibility are expected to provide significant relief to working families with children. Additionally, the one-time $500 rebate could provide a timely economic stimulus for millions of households.

Procedural and Timeline Considerations

HD 4109 was introduced in the House of Representatives on November 29, 2025 and has been referred to the House Ways and Means Committee for consideration. If passed by the House, the bill would then move to the Senate for further review and potential amendments before a final vote.

Given the bill's potential impact on federal tax revenues, it is expected to face scrutiny from fiscal conservatives concerned about the cost. The timeline for passage remains uncertain, but supporters are hopeful the legislation can be enacted before the end of the current congressional session.

Compiled from official sources — confirm details with the bill’s official record.

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