Congressional Legislation · bill 119hr1130 · built from our database

Both sides have signed this (Bill Ranking)

Bonus Tax Relief for America’s Seniors Act

H.R. 1130 · 119th Congress (2025-2026)

H.R. 1130119TH CONGRESSINTRODUCED 02/07/2025REP. MALLIOTAKISR-NY · SPONSORLeft: no (Sponsor Ranking)Lean left: no (Sponsor Ranking)Center: no (Sponsor Ranking)Lean right: DW-NOMINATE +0.33 (Sponsor Ranking)Right: no (Sponsor Ranking)LEAN RIGHT(SPONSOR RANKING)TAXATION

8 members · Left 1 · Center 0 · Right 7 (Bill Ranking)

SponsorRep. Malliotakis, Nicole (R-NY) (Introduced 02/07/2025)
Sponsor Voting RecordLean right · DW-NOMINATE +0.33 · measured from every roll-call vote this member has cast (voteview.com) (Sponsor Ranking)
Support
LLLCLRR

support across the spectrum: 8 members signed on (Bill Ranking) this bill: sponsor + current cosponsors, each once

CommitteesHouse - Ways and Means Committee
Latest Action02/07/2025 Referred to the House Committee on Ways and Means.
Roll Call VotesThere have been no roll call votes
Sourceview on congress.gov →
IntroducedPassed HousePassed SenateResolving DifferencesTo PresidentBecame Law

Summary (1)

Introduced in House (02/07/2025)

Bonus Tax Relief for America’s Seniors Act

This bill increases to $5,000 (adjusted for inflation) the amount of the additional standard deduction allowed for individual taxpayers who are 65 years old or older. 

Under the bill, the additional standard deduction amount of $5,000 applies to each individual taxpayer who is 65 years or older, regardless of filing status. Thus, married spouses who are both 65 years old or older and who file a joint income tax return may claim an additional standard deduction amount of $10,000 (adjusted for inflation).

As background, the basic standard deduction amount may be increased for taxpayers who attain the age of 65 before the end of the tax year (generally referred to as the additional standard deduction). Under current law, for 2025, the additional standard deduction amount is (1) $1,600 for individuals who are 65 years old or older, or (2) $2,000 if the individual is also unmarried and not a surviving spouse.

Text (1)

Introduced in House (IH)

119 HR 1130 IH: Bonus Tax Relief for America’s Seniors Act U.S. House of Representatives 2025-02-07 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. I 119th CONGRESS1st Session H. R. 1130

IN THE HOUSE OF REPRESENTATIVES February 7, 2025 Ms. Malliotakis (for herself, Mr. Panetta, and Mr. Carey) 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 increase the additional standard deduction for seniors.

1.Short title This Act may be cited as the Bonus Tax Relief for America’s Seniors Act.

2.Increase in additional standard deduction for seniors (a)In generalSection 63(f)(1) of the Internal Revenue Code of 1986 is amended by striking $600 and inserting $5,000. (b)Inflation adjustmentSection 63(f) of such Code is amended by adding at the end the following new paragraph: (5)Inflation adjustment (A)In generalIn the case of any taxable year beginning after December 31, 2026, the $5,000 amount in paragraph (1) shall be increased by an amount equal to— (i)such dollar amount, multiplied by (ii)the cost-of-living adjustment determined under section 1(f)(3) for the calendar year in which the taxable year begins by substituting calendar year 2025 for calendar year 2016 in subparagraph (A)(ii) thereof. (B)RoundingIf any increase determined under subparagraph (A) is not a multiple of $50, such increase shall be rounded to the next lowest multiple of $50. (C)Cross referenceFor inflation adjustment of additional amounts for blind, see subsection (c)(4).. (c)Conforming amendments (1)Section 63(c)(4) of such Code is amended— (A)by striking or subsection (f) in the matter preceding subparagraph (A) and inserting , or paragraph (2) or (3) of subsection (f), and, (B)by striking or subsection (f) in subparagraph (B)(i) and inserting , or paragraph (2) or (3) of subsection (f). (2)Section 63(f)(3) of such Code is amended— (A)by striking paragraphs (1) and (2) and inserting paragraph (2), and (B)by inserting blind after unmarried in the heading thereof. (d)Effective dateThe amendments made by this section shall apply to taxable years beginning after December 31, 2025.

The bill's own words, from our database (synced from the GPO BILLS XML); paragraph breaks added at the bill's section boundaries, nothing else changed.

All Actions (3)

DateChamberAll Actions
02/07/2025Library of CongressIntroduced in House
02/07/2025Library of CongressIntroduced in House
02/07/2025House floor actionsReferred to the House Committee on Ways and Means.

Titles (3)

Title TypeTitle
Display TitleBonus Tax Relief for America’s Seniors Act
Official Title as IntroducedTo amend the Internal Revenue Code of 1986 to increase the additional standard deduction for seniors.
Short Title(s) as IntroducedBonus Tax Relief for America’s Seniors Act

Amendments (0)

There are no amendments to this bill.

Cosponsors (7)

* = Original cosponsor

Committees (1)

CommitteeActivity
House - Ways and Means Committee02/07/2025 Referred To

Related Bills (0)

No related bill information was received for H.R. 1130.

Subjects (0)

Policy Area: Taxation

No legislative subjects have been assigned yet.

All data on this page comes from our own database (legislation.congress_* tables), synced daily from the GPO govinfo BILLSTATUS and BILLS collections. Formatted after congress.gov; nothing is generated. Member placement is their DW-NOMINATE score (voteview.com, Lewis et al.) - a measurement of roll-call voting behavior, not our judgement. Buckets: Left below −0.50 · Lean Left to −0.25 · Center to +0.25 · Lean Right to +0.50 · Right above +0.50. The bill's Support meter aggregates the people who signed the bill - sponsor and current cosponsors, each counted once - nothing else.