I
119THCONGRESS
1
STSESSION H. R. 1130
To amend the Internal Revenue Code of 1986 to increase the additional
standard deduction for seniors.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY7, 2025
Ms. M
ALLIOTAKIS(for herself, Mr. PANETTA, and Mr. CAREY) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to increase
the additional standard deduction for seniors.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Bonus Tax Relief for 4
America’s Seniors Act’’. 5
SEC. 2. INCREASE IN ADDITIONAL STANDARD DEDUCTION 6
FOR SENIORS. 7
(a) I
NGENERAL.—Section 63(f)(1) of the Internal 8
Revenue Code of 1986 is amended by striking ‘‘$600’’ and 9
inserting ‘‘$5,000’’. 10
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(b) INFLATIONADJUSTMENT.—Section 63(f) of such 1
Code is amended by adding at the end the following new 2
paragraph: 3
‘‘(5) I
NFLATION ADJUSTMENT .— 4
‘‘(A) I
N GENERAL.—In the case of any 5
taxable year beginning after December 31, 6
2026, the $5,000 amount in paragraph (1) 7
shall be increased by an amount equal to— 8
‘‘(i) such dollar amount, multiplied by 9
‘‘(ii) the cost-of-living adjustment de-10
termined under section 1(f)(3) for the cal-11
endar year in which the taxable year be-12
gins by substituting ‘calendar year 2025’ 13
for ‘calendar year 2016’ in subparagraph 14
(A)(ii) thereof. 15
‘‘(B) R
OUNDING.—If any increase deter-16
mined under subparagraph (A) is not a multiple 17
of $50, such increase shall be rounded to the 18
next lowest multiple of $50. 19
‘‘(C) C
ROSS REFERENCE .—For inflation 20
adjustment of additional amounts for blind, see 21
subsection (c)(4).’’. 22
(c) C
ONFORMINGAMENDMENTS.— 23
(1) Section 63(c)(4) of such Code is amended— 24
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(A) by striking ‘‘or subsection (f)’’ in the 1
matter preceding subparagraph (A) and insert-2
ing ‘‘, or paragraph (2) or (3) of subsection 3
(f),’’ and, 4
(B) by striking ‘‘or subsection (f)’’ in sub-5
paragraph (B)(i) and inserting ‘‘, or paragraph 6
(2) or (3) of subsection (f)’’. 7
(2) Section 63(f)(3) of such Code is amended— 8
(A) by striking ‘‘paragraphs (1) and (2)’’ 9
and inserting ‘‘paragraph (2)’’, and 10
(B) by inserting ‘‘
BLIND’’ after ‘‘UNMAR-11
RIED’’ in the heading thereof. 12
(d) E
FFECTIVEDATE.—The amendments made by 13
this section shall apply to taxable years beginning after 14
December 31, 2025. 15
Æ
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