HR3864-118

Introduced

To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025.

118th Congress Introduced Jun 6, 2023

Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.

Summary

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025., changes federal law or congressional policy affecting federal agencies and legislative administrators. The main policy domain is Government Operations.

Who Benefits and How

federal agencies and legislative administrators may benefit from new authority, funding, eligibility, regulatory clarity, or reduced risk created by the bill.

Who Bears the Burden and How

federal implementing agencies may take on implementation duties, reporting obligations, compliance costs, or oversight responsibilities.

Key Provisions

  • Section HFDA6C4450BC347EEAEF44668FBC2A1C2: 1. Short title This Act may be cited as the Working Families Tax Cut Act.
  • Section H302A27936BEA44499C6AD43F2E68FF89: 2. Standard deduction renamed guaranteed deduction Section 63 of the Internal Revenue Code of 1986 is amended— by striking standard deduction each place it...
  • Section HA03B41BB34B24E84A3BF5101893A063C: 3. Bonus guaranteed deduction for 2024 and 2025 Section 63(c) of the Internal Revenue Code of 1986 (as amended by section 2) is amended by adding at the end...

Evidence Chain:

This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.

At a Glance

What This Bill Does

This bill, To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025., changes federal law or congressional policy affecting federal agencies and legislative administrators.

Key Policy Areas

Government Operations

Primary Purpose

This bill, To amend the Internal Revenue Code of 1986 to rename the standard deduction the guaranteed deduction, and to add a bonus amount to the guaranteed deduction for taxable years 2024 and 2025., changes federal law or congressional policy affecting federal agencies and legislative administrators.

Policy Domains

Government Operations

Whole bill

Identified Gains
  • federal agencies and legislative administrators
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal agencies and legislative administrators: , ,
Identified Costs
  • federal implementing agencies
Model: codex-gpt-5 | Version: bill_summary_v2 | Source: ih
federal implementing agencies: , ,

Legislative Progress

Introduced
Introduced Committee Passed
Jun 6, 2023

Ms. Malliotakis (for herself and Mrs. Steel) introduced the following …

Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →

Bill Structure & Actor Mappings

Who is "The Secretary" in each section?

Domains
Government Operations
Actor Mappings
"federal_implementing_agencies"
→ Federal agencies assigned duties by the bill

We use a combination of our own taxonomy and classification in addition to large language models to assess meaning and potential beneficiaries. High confidence means strong textual evidence. Always verify with the original bill text.

Learn more about our methodology