Sponsors (4)
Permanently preserving the dependent-related tax benefit gives families greater financial certainty, but it costs federal revenue and creates modest administrative work to implement.
Families and taxpayers with qualifying dependents will retain the dependent-related tax benefit permanently, allowing households to plan taxes and budgets with long-term certainty.
All taxpayers could face higher federal deficits or reduced funding for other priorities because making the benefit permanent reduces federal revenue unless offsets are provided.
The IRS, tax preparers, and taxpayers will incur one-time administrative and transition work to update forms, systems, and guidance for tax years after 2026.
Based on analysis of 2 sections of legislative text.
Removes the sunset in 26 U.S.C. §151(d)(5)(C)(i), making that tax rule permanent; applies to tax years beginning after Dec 31, 2026.
Introduced February 12, 2026 by Mariannette Miller-Meeks · Last progress February 12, 2026
Makes a specific tax-rule permanent by removing its scheduled expiration and sets that change to apply to taxable years beginning after December 31, 2026. Also includes a clause that supplies an official short title for the Act.