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H.R. 6760: Protecting Family and Small Business Tax Cuts Act of 2018

Sep 28, 2018 at 12:06 p.m. ET. On Passage of the Bill in the House.

This was a vote to pass H.R. 6760 (115th) in the House.

H.R. 6760 would make permanent the tax provisions for individuals and pass-through entities in the Tax Cuts and Jobs Act that otherwise be sunset after 2025, including:[1]

  • The lower rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%.
  • The doubling of the standard deduction to $12,000/$24,000, for single or joint filers, respectively.
  • The doubling of the Child Tax Credit to $2,000 with up to $1,400 refundable.
  • The retention of popular deductions like mortgage interest (capped at $750,000 for new homes), state and local taxes (SALT) (capped at $10,000), medical expenses, and charitable deductions.
  • The 20% tax deduction for small business owners.

The provision extends the reduction of the threshold above which unreimbursed medical expenses may be deducted, so that this reduction in the threshold from 10 percent to 7.5 percent of AGI applies to taxable years beginning after December 31, 2016 and ending before January 1, 2021.

Additional modifications made by this bill include:

  • Modifying the breakpoints between the zero and 15% rate on long-term capital gains and qualified dividends to ensure taxpayers cannot have long-term capital gains income taxed at a higher rate than ordinary income.
  • Modifying the tax filing requirement so that a married taxpayer does not need to file an income tax return if the combined gross income of the taxpayer is less than the applicable standard deduction.
  • Modifying Section 15 that provides a rule for the computation of tax in the event of a tax rate change for a taxable year beginning on a date other than the first date of a taxpayer’s taxable year to have the rule only apply to changes in corporate tax rates.
  • Technical and conforming changes related to rounding of income tax brackets, ITIN requirements for non-child dependents, gross income requirements for non-child dependents, increased limitations for certain charitable contributions, and limitations on deduction for state and local taxes.

Source: Republican Policy Committee

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Totals

All Votes R D
Yea 54%
 
 
220
217
 
3
 
Nay 46%
 
 
191
10
 
181
 
Not Voting
 
 
18
9
 
9
 

Passed. Simple Majority Required. Source: house.gov.

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Notes: The Speaker’s Vote?
The Speaker of the House is not required to vote in “ordinary legislative proceedings, except when such vote would be decisive.” In practice, this means the Speaker of the House rarely votes and only does so when it is politically useful. When the Speaker declines to vote, he or she is simply omitted from the roll call by the House Clerk. (See House Rules, Rule I(7).)
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