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I
119th CONGRESS
2d Session
H. R. 7550
IN THE HOUSE OF REPRESENTATIVES

February 12, 2026

Mrs. Miller-Meeks (for herself, Mrs. Luna, and Mr. Bilirakis) 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 the deduction for seniors, and for other purposes.

Section 1. Short title

This Act may be cited as the Permanent Tax Relief for Seniors Act.

Sec. 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.