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

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

115th Congress · introduced 2018-09-10 · Taxation · Latest: Received in the Senate and Read twice and referred to the Committee on Finance.

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Official title

Protecting Family and Small Business Tax Cuts Act of 2018

Plain summary

Protecting Family and Small Business Tax Cuts Act of 2018 This bill amends the Internal Revenue Code to make permanent several tax provisions that were enacted in 2017 and are scheduled to expire at the end of 2025. The bill makes permanent provisions that: reduce individual tax rates, modify the taxation of the unearned income of children, allow a deduction for qualified business income of pass-through entities, increase the standard deduction, increase and modify the child tax credit, increase the limitation for certain charitable contributions, allow additional contributions to ABLE accounts (tax-favored accounts designed to enable individuals with disabilities to save for and pay for disability-related expenses), allow certain members of the Armed Forces in the Sinai Peninsula of Egypt to receive combat zone tax benefits, exclude from gross income discharges of student loan debt due to the death or disability of the student, repeal the deduction for personal exemptions, limit individual deductions for state and local taxes, limit the mortgage interest deduction, double the estate and gift tax exemption amount, increase the alternative minimum tax exemption amount for individuals, and repeal or limit several other deductions and exclusions. The bill also: extends through 2020 the reduction in the adjusted gross income threshold for the medical expense deduction, modifies the capital gains tax brackets, and modifies tax filing requirements for married taxpayers.

Congressional Research Service summary (Reported to House with amendment(s)), quoted unchanged (nonpartisan). Read the source.

What a vote does

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Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Rep. Davis, Rodney [R-IL-13] · 40 cosponsors

Cost estimate: CBO cost estimate: H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018 (2018-09-21); CBO cost estimate: H.R. 6760, Protecting Family and Small Business Tax Cuts Act of 2018 (2018-09-27)

Cosponsors on this site

Vern Buchanan (R-FL), Adrian Smith (R-NE), Mike Kelly (R-PA), Jason Smith (R-MO), David Schweikert (R-AZ), Darin LaHood (R-IL), Marsha Blackburn (R-TN), Pete Sessions (R-TX), Ron Estes (R-KS), Roger Marshall (R-KS), Jim Banks (R-IN), Brett Guthrie (R-KY), Jodey C. Arrington (R-TX), Rick W. Allen (R-GA)

Recorded votes

• House roll call 413 (2018): On Motion to Recommit with Instructions, HR6760 (2018-09-28): Failed
• House roll call 414 (2018): On Passage, HR6760 (2018-09-28): Passed

Sources

• Congressional Research Service summary (Reported to House with amendment(s))
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-115hr6760.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/115/hr>

Record fed-us-cong115-hr6760 · catalog fed-us-congress-bills-cong115 · updated 2026-11-15 by psicol fed-bills-cong115