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HR 22

To amend the Internal Revenue Code of 1986 to make permanent the increase in the standard deduction, the increase in and modifications of the child tax credit, and the repeal of the deduction for personal exemptions contained in Public Law 115-97.

116th Congress

HR 22 would permanently extend expiring 2017 tax cuts including higher standard deductions and child tax credits, reducing federal revenues by hundreds of billions over ten years.

Introduced in House
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WeVote Research Nonpartisan
Bill Summary · HR 22

Legislative bill overview

HR 22 seeks to make permanent several tax provisions from the 2017 Tax Cuts and Jobs Act (Public Law 115-97) that are otherwise scheduled to expire after 2025. Specifically, it would retain the increased standard deduction, enhanced child tax credit, and elimination of personal exemptions on a permanent basis rather than allowing them to revert to pre-2017 levels.

Why is this important

These provisions directly affect the federal tax burden for millions of American households, particularly middle-income families with children. The difference between permanent and temporary extensions significantly impacts long-term household budget planning and federal revenue projections spanning decades.

Potential points of contention

  • Fiscal impact: Permanent extension would reduce federal revenues substantially over ten years and beyond, requiring either spending cuts or increased deficits; estimates suggest hundreds of billions in lost revenue
  • Income distribution effects: The benefits disproportionately favor higher-income households, raising equity concerns about who gains most from permanent tax reductions
  • Sunset provision rationale: Critics argue the original 2017 law included expiration dates for budgetary reasons; removing them without offset measures increases long-term fiscal pressure on entitlements and services

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

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