[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 7550 Introduced in House (IH)]

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119th CONGRESS
  2d Session
                                H. R. 7550

   To amend the Internal Revenue Code of 1986 to make permanent the 
             deduction for seniors, and for other purposes.


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                    IN THE HOUSE OF REPRESENTATIVES

                           February 12, 2026

     Mrs. Miller-Meeks (for herself, Mrs. Luna, and Mr. Bilirakis) 
 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 make permanent the 
             deduction for seniors, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Permanent Tax Relief for Seniors 
Act''.

SEC. 2. DEDUCTION FOR SENIORS MADE PERMANENT.

    (a) In General.--Section 151(d)(5)(C)(i) of the Internal Revenue 
Code of 1986 is amended by striking ``In the case of a taxable year 
beginning before January 1, 2029, there'' and inserting ``There''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after December 31, 2026.
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