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H.R. 5372House115th Congress (2017-2019)In Committee

Tax Cuts and Jobs Middle Class Enhancement Act

Sponsored by Paul MitchellRep. Paul Mitchell (R-MI)
Introduced March 21, 2018

AI-Generated Summary

Updated April 15, 2026 at 8:58 PM UTC

The Tax Cuts and Jobs Middle Class Enhancement Act makes permanent several provisions of the 2017 Tax Cuts and Jobs Act and adjusts a few tax benefits for individuals. It adds a temporary $5,000 bonus exclusion, raises the standard deduction, lowers the medical expense floor, and expands the refundable portion of the child tax credit. The changes mainly affect middle‑class taxpayers.

Key Provisions

  • Excludes from taxable income up to $5,000 of bonuses paid to an employee between Dec 22 2017 and Jan 1 2019.
  • Makes permanent any subtitle A or B provisions of the Tax Cuts and Jobs Act (Public Law 115‑97) that were set to expire on Dec 31 2025.
  • Increases the standard deduction, raising the single deduction to $13,000 and the married‑filing‑jointly amount to $26,000.
  • Reduces the medical expense deduction floor from 10 % of adjusted gross income to 7.5 % and removes a related subsection.
  • Expands the refundable portion of the child tax credit by modifying the relevant code sections.

Legislative Activity

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HouseIntro Referral Latest Action

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 21, 2018

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HouseIntro Referral

Introduced in House

March 21, 2018

HouseIntro Referral

Referred to the House Committee on Ways and Means.

Ways and Means Committee

March 21, 2018

Bill Text

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Introduced in HouseIssued March 21, 2018

I

115th CONGRESS

2d Session

H. R. 5372

IN THE HOUSE OF REPRESENTATIVES

March 21, 2018

Mr. Mitchell 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 certain provisions of Public Law 115–97, and for other purposes.

1.

Short title

This Act may be cited as the Tax Cuts and Jobs Middle Class Enhancement Act.

2.

Exclusion of 2018 bonuses from gross income

(a)

In general

Gross income shall not include amounts received by an individual as a bonus after December 22, 2017, and before January 1, 2019.

(b)

Limitation

The amount of gain excluded from gross income under subsection (a) with respect to an individual shall not exceed $5,000.

(c)

Bonus defined

For purposes of this section, the term bonus means amounts paid to an employee other than amounts obligated under an employment contract.

3.

Certain provisions of Public Law 115–97 made permanent

Any provision of subtitle A or B of Public Law 115–97, or any amendment made by such a provision, that terminates on December 31, 2025, shall not terminate on such date.

4.

Increase in standard deduction

(a)

In general

Section 63(c)(7) of the Internal Revenue Code of 1986 is amended—

(1)

in subparagraph (A), by striking and at the end of clause (i), by striking $12,000 in clause (ii) and inserting $13,000, by striking the period at the end of clause (ii) and inserting , and, and by adding at the end the following new clause:

(iii)

by substituting $26,000 for 200 percent of the dollar amount in effect under subparagraph (C) for the taxable year

, and

(2)

in subparagraph (B)(ii), by striking the $18,000 and $12,000 amounts and inserting the dollar amounts.

(b)

Effective date

The amendments made by this section shall take effect as if included in the enactment of section 11021 of Public Law 115–97.

5.

Reduction in medical expense deduction floor

(a)

In general

Section 213 of the Internal Revenue Code of 1986 is amended—

(1)

in subsection (a), by striking 10 percent and inserting 7.5 percent, and

(2)

by striking subsection (f).

(b)

Minimum tax preference not To apply

Section 56(b)(1) is amended by striking subparagraph (B).

(c)

Effective date

The amendments made by this section shall take effect as if included in the enactment of section 11027 of Public Law 115–97.

6.

Increase in refundable portion of the child tax credit

(a)

In general

Section 24 of the Internal Revenue Code of 1986 is amended—

(1)

in subsection (d)(1)(A), by inserting , subsection (h)(4), after this subsection, and

(2)

in subsection (h), by striking paragraph (5) and redesignating paragraphs (6) and (7) as paragraph (5) and (6), respectively.

(b)

Conforming amendments

Paragraphs (1) and (4)(C) of section 24(h) of the Internal Revenue Code of 1986 are each amended by striking (7) and inserting (6).

(c)

Effective date

The amendments made by this section shall take effect as if included in the enactment of section 11022 of Public Law 115–97.