To amend the Internal Revenue Code of 1986 to make permanent the deduction for seniors, and for other purposes.
1. Short title
This Act may be cited as the “Permanent Tax Relief for Seniors Act”.
2. Deduction for seniors made permanent
(a) In general
Section 151(d)(5)(C)(i) of the Internal Revenue Code of 1986 is amended by striking “In the case of a taxable year beginning before January 1, 2029, there” and inserting “There”.
(b) Effective date
The amendment made by this section shall apply to taxable years beginning after December 31, 2026.