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Amends 26 U.S.C. §1 by replacing the tax rate tables in subsections (a) through (e); modifies subsection (f) (adjustments for inflation) by changing paragraph (2)(A) to substitute '2017' for '2016' in paragraph (3)(A)(ii), revising paragraph (7) (rounding rules), striking paragraph (8), and changing the heading; also removes subsections (i) and (j) of section 1.
Amends 26 U.S.C. §3402(q)(1) by replacing the phrase 'third lowest' with 'fourth lowest'.
This bill updates federal income tax brackets and makes some of the lower rates permanent. It would also add a new top tax rate for very high incomes. The bracket tables are refreshed for all filing statuses, including married filing jointly, heads of household, single, married filing separately, and estates and trusts. Each year, the brackets would be adjusted for inflation, with small changes rounded to $25 (or $50 for married couples filing jointly).
It also cleans up parts of the tax code that were temporary and updates a withholding reference to match the new number of tax brackets (changing “third lowest” to “fourth lowest”). These changes would start with the 2026 tax year.
Referred to the House Committee on Ways and Means.
Introduced July 2, 2025 by Brian K. Fitzpatrick · Last progress July 2, 2025