Commemorating the one-year anniversary of the enactment of the Working Families Tax Cuts.
- Bill Number
- H.Res. 1383
- Origin Chamber
- House
- Congress
- 119th Congress, Session 2
- Policy Area
- Taxation
- Status
- Introduced
- Latest Action
- 2026-06-30: Rule H. Res. 1398 failed passage of House.
- Last Updated
- 2026-07-06T22:06:15Z
AI-Generated Summary
Purpose This resolution commemorates the one-year anniversary of Public Law 119-21, known as the Working Families Tax Cuts, enacted on July 4, 2025. It highlights the law's effects on tax relief, business incentives, health care, energy, and border security, while expressing support for policies that allow Americans to retain more earnings.
Key Provisions Outlined
- Marks the anniversary and lists benefits including tax cuts for over 140 million Americans (97 percent of filers), prevention of a $4 trillion tax increase, and over $324 billion in refunds for 2025.
- Details specific relief measures: no tax on tips (average $7,000 deduction for 7.5 million workers), no tax on overtime (average $3,100 deduction for 29 million workers), up to $10,000 auto loan interest deduction, $7,500 senior deduction for 35 million people, increased standard deduction, $2,200 child tax credit, childhood investment accounts, expanded adoption credit up to $17,280, and 529 account expansions.
- Includes business and economic measures: permanent small business deduction generating $750 billion in growth and over 1 million jobs, full expensing for investments and manufacturing facilities, research and development write-offs, and doubled death tax exemption.
- Covers health care: telehealth access before deductibles, expanded health savings accounts, direct primary care options, and $50 billion for the Rural Health Transformation Program.
- Addresses energy and security: regular oil and gas lease sales, reopening Alaska development, 10-year ban on natural gas tax, border technology and agent funding, completion of primary and secondary border barriers, and grants for events like the 2026 FIFA World Cup and 2028 Olympics.
- Notes national security investments for military modernization and servicemember support.
The resolution resolves to commemorate the anniversary, support tax policies benefiting families, farmers, seniors, small businesses, and workers, and recognize the delivered tax relief.
Significant Changes to Existing Law Introduced The underlying Working Families Tax Cuts law introduced permanent extensions and expansions, such as increased standard and child tax credits, new deductions for tips/overtime/seniors/auto loans, full expensing for businesses, expanded 529 and health savings accounts, doubled estate tax exemption, and mandated energy lease sales. It also created programs like childhood investment accounts and the Rural Health Transformation Program.
Potential Impacts
- On citizens: Reduced federal income tax liability (e.g., no tax on first $73,000 for a family of four), direct refunds, and lower costs for health care, vehicles, and education.
- On government agencies: Additional funding and requirements for Customs and Border Protection (technology, agents, barriers), health programs, and energy leasing processes.
- On businesses and economy: Certainty for small businesses and manufacturers, incentives for investment and reshoring, and projected job creation.
- No direct international relations effects are specified.
Main Stakeholders Affected
- American families, workers (including tipped and overtime employees), seniors, and parents (via child credits and adoption support).
- Small businesses (over 34 million), entrepreneurs, manufacturers, and farmers (via deductions and estate protections).
- Health care providers and rural communities (via investments and account expansions).
- Energy producers and border security agencies.
- Tax filers overall (127 million claiming standard deduction).
Notable Legal, Constitutional, or Political Implications As a non-binding House resolution, it carries symbolic weight in expressing congressional support for the tax policies but introduces no new enforceable law. It emphasizes permanent reforms to simplify filing and protect against future tax increases, with political focus on benefits to working Americans and economic growth. No constitutional issues are addressed in the text.
This summary was generated by AI and may contain inaccuracies. Refer to the official source document for the authoritative text.
Sponsor
Rep. Van Duyne, Beth [R-TX-24]
Recent Actions
- 2026-06-30: Rule H. Res. 1398 failed passage of House.
- 2026-06-30: Rules Committee Resolution H. Res. 1398 Reported to House. Rule provides for consideration of H.R. 8800, H.R. 8595, H.R. 8884 and H. Res. 1383. The resolution provides for consideration of H.R. 8800 and H.R. 8595 under a structured rule, and H.R. 8884 and H. Res. 1383 under a closed rule. The resolution provides for one hour of general debate on each measure and one motion to recommit on H.R. 8800, H.R. 8595, and H.R. 8884.
- 2026-06-24: Referred to the House Committee on Ways and Means.
- 2026-06-24: Submitted in House
Bill Versions
- Commemorating the one-year anniversary of the enactment of the Working Families Tax Cuts. — issued 2026-06-24 — PDF (6 pages)