119th Congress · introduced in the House · Jan 3, 2025
TCJA Permanency Act
Official title from Congress.gov
Latest action (Jan 3, 2025): Referred to the House Committee on Ways and Means.
View on Congress.govPolicy area: Taxation
Congressional Research Service summary, version: Introduced in House (Jan 3, 2025)
TCJA Permanency Act
This bill makes permanent multiple federal tax provisions enacted in 2017 by the Tax Cuts and Jobs Act.
The bill makes permanent the
• individual tax rates of 10%, 12%, 22%, 24%, 32%, 35%, and 37%;
• increased standard deduction;
• personal exemption allowance repeal;
• exclusion from income of student loans discharged due to death or disability;
• qualified business income tax deduction (199A tax deduction);
• allowance of ABLE account contributions in excess of the annual gift tax exclusion amount;
• base estate and gift tax exclusion amount of $10 million (adjusted annually); and
• alternative minimum tax exemption and phaseout amounts for noncorporate taxpayers.
The bill makes permanent the child tax credit amounts of $2,000 per child and $500 for dependents, the $200,000 phaseout threshold ($400,000 for joint filers), and the refundable portion of the tax credit.
The bill expands the expenses eligible for tax-free withdrawals from qualified tuition plans (529 plans) to include additional expenses associated with homeschool and elementary and secondary schools (e.g., instructional materials, tutoring, test and enrollment fees, and educational therapies).
The bill permanently eliminates certain miscellaneous itemized deductions and makes permanent the
• state and local tax deduction limit of $10,000 ($5,000 for married individuals filing separately),
• mortgage interest tax deduction limit of $750,000 ($375,000 for married individuals filing separately),
• limit on the deduction of cash charitable contributions to 60% of a taxpayer’s adjusted gross income, and
• certain limits on casualty loss tax deductions.
The bill also permanently eliminates the exclusion from income for employer-reimbursed bicycle commuting expenses.
Show less of the summaryIncludes amendment, cloture, and procedural votes. Each is labeled with its exact question; only a passage question is a vote to pass the bill.
No recorded roll calls on this bill in coverage.
Referred to the House Committee on Ways and Means.
Introduced in House
Introduced in House
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LD-2 reports whose issue descriptions explicitly cite this bill (bill type and number validated against Congress.gov records). A citation does not establish the client's position or any contact with a member.
Loading lobbying reportsCoverage: reports for 2025 onward, posted Jan 1, 2025 through Oct 24, 2026.
95 citations; showing the 25 most recently posted.
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Taxation/Internal Revenue Code
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Civil Rights/Civil Liberties
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Retirement
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Accounting
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Banking
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Budget/Appropriations
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Communications/Broadcasting/Radio/TV
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Constitution
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Education
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 21, 2026 · issue area: Financial Institutions/Investments/Securities
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NEW VENTURE FUND · lobbying firm or registrant: NEW VENTURE FUND
2026 Q3 report (Jul 1, 2026 – Sep 30, 2026) · posted Oct 20, 2026 · issue area: Taxation/Internal Revenue Code
$10,000
Spent on own lobbying
…d to the gift tax Main Street Tax Certainty Act H.R. 703 S. 213 - This bill makes permanent the tax deduction for qualified business income TCJA Permanency Act H.R. 137 - Makes permanent the Tax Cuts and Jobs Act Taxes - Administrations tax policies and budget Fueling Alternative Transportation with a Carbon Aviation Tax S. 17…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Civil Rights/Civil Liberties
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Retirement
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Accounting
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Banking
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Budget/Appropriations
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Communications/Broadcasting/Radio/TV
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Constitution
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Education
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Financial Institutions/Investments/Securities
$120,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
NEW VENTURE FUND · lobbying firm or registrant: NEW VENTURE FUND
2026 Q2 report (Apr 1, 2026 – Jun 30, 2026) · posted Jul 20, 2026 · issue area: Taxation/Internal Revenue Code
$40,000
Spent on own lobbying
…d to the gift tax Main Street Tax Certainty Act H.R. 703 S. 213 - This bill makes permanent the tax deduction for qualified business income TCJA Permanency Act H.R. 137 - Makes permanent the Tax Cuts and Jobs Act Taxes - Administrations tax policies and budget Fueling Alternative Transportation with a Carbon Aviation Tax S. 17…
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Taxation/Internal Revenue Code
$140,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Civil Rights/Civil Liberties
$140,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing
PHILANTHROPY ROUNDTABLE · lobbying firm or registrant: PHILANTHROPY ROUNDTABLE
2026 Q1 report (Jan 1, 2026 – Mar 31, 2026) · posted Apr 20, 2026 · issue area: Retirement
$140,000
Spent on own lobbying
…| S. 3064 Safeguarding Charities Act | S. 4326 Protecting Charitable Giving Act | H.R. 2891 IRA Charitable Rollover Facilitation and Enhancement Act of 2025 | H.R. 137: TCJA Permanency Act
Congress inferred from the report year; bill number and the title cited with it match Congress.gov records, and the bill predates the report. The amount is lobbying spending for every issue on this report, not this bill alone, and none of it is paid to any member of Congress. View filing