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H.R. 1130

U.S. House•In House Committee

Summary

H.R. 1130, the Bonus Tax Relief for America’s Seniors Act, was introduced in the House on Feb 7, 2025 by Rep. Nicole Malliotakis (R) with 7 co-sponsors. It was referred to Ways And Means, and last saw action on Feb 7, 2025: Referred to the House Committee on Ways and Means.

Record

Text

H.R. 1130 has 7 co-sponsors.

hb1130/introduced-in-house.txt
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 CONGRESS  1st 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 general
 Section 63(f)(1)  of the Internal Revenue Code of 1986 is amended by striking  $600  and inserting  $5,000 .
(b)
Inflation adjustment
Section 63(f) of such Code is amended by adding at the end the following new paragraph:
(5)
Inflation adjustment
(A)
In general
In 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)
Rounding
If 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 reference
For 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 date
The amendments made by this section shall apply to taxable years beginning after December 31, 2025.

Tracker

The tracker indicates the progress of this legislation as it moves through the legislative process.

  1. Introduced2025-02-07
  2. Passed House
  3. Passed Senate
  4. Conference
  5. To President
  6. Became Law

CRS Summary

The summaries are the Congressional Research Service’s, one per stage. Read them in full.

Introduced in House Feb 7, 2025

hb1130/introduced-in-house.md

Shown Here:
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.

Sponsors

Rep. Nicole Malliotakis (R) sponsors H.R. 1130, and 7 members have co-sponsored it, 2 of them from the day it was introduced.

Committees

H.R. 1130 went before 1 committee: Ways and Means.

Ways and Means
Ways and Means
Referred To · Feb 7, 2025 · 1,160 Bills

Actions

H.R. 1130 has taken 2 actions since Feb 7, 2025.

ChamberAction
Feb 7, 2025
House
Introduced in House
Feb 7, 2025
House
Referred to the House Committee on Ways and Means.Ways and Means Committee

Votes

H.R. 1130 has not gone to a roll call.

Titles

H.R. 1130 goes by 3 titles, 1 of them short titles.

  • Bonus Tax Relief for America’s Seniors Act — Display Title
  • To amend the Internal Revenue Code of 1986 to increase the additional standard deduction for seniors. — Official Title as Introduced
  • Bonus Tax Relief for America’s Seniors Act — Short Title(s) as Introduced

Lobbying

2 clients hired 2 firms and 31 registered lobbyists who named H.R. 1130 in 6 quarterly filings, 2025 to 2026. Reported under the Lobbying Disclosure Act; a filing’s income covers everything its registrant worked that quarter, so the amounts below are the filings’, not this bill’s.

Filed under Medicare/Medicaid, Retirement, Agriculture, Budget/Appropriations, Civil Rights/Civil Liberties, Consumer Issues/Safety/Products, Disaster Planning/Emergencies, Family issues/Abortion/Adoption.

Clients

Who paid to be heard, by how many filings named the bill.

ClientBusinessStateFirmsFilingsReported
AARP—District of Columbia14—
TREA SENIOR CITIZENS LEAGUE—Virginia12—

Firms

Registrants who filed on the bill, by filings.

RegistrantClientsFilingsReported
AARP14—
TREA SENIOR CITIZENS LEAGUE12—

Lobbyists

Named on the filings that cite the bill. The 20 named most often, of 31.

LobbyistFirmsClientsFilings
ANDREW SCHOLNICK114
APRIL CANTER114
BEVERLY GILYARD114
BLAKE KELLY114
BRENDAN ROSE114
CHAD MULLEN114
CLARK FLYNT-BARR114
CORALETTE HANNON114
FERNANDO RUIZ114
GIDGET BENITEZ114
GLEN FEWKES114
HOLLY BIGLOW114
JENNIFER JONES114
JOHN CUMMINGS114
JOHN HISHTA114
KATHLEEN FORD114
LAUREN RYAN114
LEIGH PURVIS114
MEGAN O'REILLY114
NANCY LEAMOND114

Filings

The documents themselves, on the Senate’s Lobbying Disclosure site, largest reported first.

ClientRegistrantPeriodReportedDocument
AARPAARP2025 first_quarter$6.6M1st Quarter - Amendme…
AARPAARP2025 first_quarter$6.6M1st Quarter - Report
AARPAARP2025 second_quarter$5.1M2nd Quarter - Report
AARPAARP2026 first_quarter$3.8M1st Quarter - Report
TREA SENIOR CITIZENS LEAGUETREA SENIOR CITIZENS LEAGUE2026 second_quarter$5K2nd Quarter - Report
TREA SENIOR CITIZENS LEAGUETREA SENIOR CITIZENS LEAGUE2026 first_quarter$5K1st Quarter - Report

Classification

The Congressional Research Service files H.R. 1130 under Taxation, one of its 31 policy areas.

CRS Subjects

CRS assigns every bill one policy area from its 31; H.R. 1130’s is Taxation.

hr1130/policy-areas.txt
TaxationAgriculture and FoodAnimalsArmed Forces and National SecurityArts, Culture, ReligionCivil Rights and Liberties, Minority IssuesCommerceCongressCrime and Law EnforcementEconomics and Public FinanceEducationEmergency ManagementEnergyEnvironmental ProtectionFamiliesFinance and Financial SectorForeign Trade and International FinanceGovernment Operations and PoliticsHealthHousing and Community DevelopmentImmigrationInternational AffairsLabor and EmploymentLawNative AmericansPublic Lands and Natural ResourcesScience, Technology, CommunicationsSocial WelfareSports and RecreationTransportation and Public WorksWater Resources Development

Constitutional authority

The clause the sponsor cites as Congress’s power to enact H.R. 1130, as entered in the Congressional Record.

[Congressional Record Volume 171, Number 26 (Friday, February 7, 2025)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Ms. MALLIOTAKIS:H.R. 1130.Congress has the power to enact this legislation pursuantto the following:Article I, Section 8, clause 1[Page H585]

Source: congress.gov · legiscan.com