119 HR 6781 IH: Trump Tariff Rebate Act U.S. House of Representatives 2025-12-17 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.

I119th CONGRESS1st SessionH. R. 6781IN THE HOUSE OF REPRESENTATIVESDecember 17, 2025Mr. Burchett introduced the following bill; which was referred to the Committee on Ways and MeansA BILLTo amend the Internal Revenue Code of 1986 to increase the standard deduction for taxable years 2026 and 2027 by the tariff rebate amount.

1.

Short title

This Act may be cited as the Trump Tariff Rebate Act.

2.

Standard deduction for taxable years 2026 and 2027 increased by tariff rebate amount

(a)

In general

Section 63(c) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8)

Special rules for taxable years 2026 and 2027

(A)

Increase in standard deduction

In the case of a taxable year beginning after December 31, 2025, and before January 1, 2028, the standard deduction shall be increased by the tariff rebate amount. (B)

Tariff rebate amount

For purposes of this paragraph, the tariff rebate amount is— (i)$4,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), (ii)$3,000 in the case of a head of household (as defined in section 2(b)), or (iii)$2,000 in any other case.. (b)

Effective date

The amendment made by this section shall apply to taxable years beginning after December 31, 2025.