119-hr2908

HR
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Middle Class Savings Act

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Introduced:
Apr 14, 2025
Policy Area:
Taxation

Bill Statistics

3
Actions
0
Cosponsors
0
Summaries
1
Subjects
1
Text Versions
Yes
Full Text

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Latest Action

Apr 14, 2025
Referred to the House Committee on Ways and Means.

Actions (3)

Referred to the House Committee on Ways and Means.
Type: IntroReferral | Source: House floor actions | Code: H11100
Apr 14, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: Intro-H
Apr 14, 2025
Introduced in House
Type: IntroReferral | Source: Library of Congress | Code: 1000
Apr 14, 2025

Subjects (1)

Taxation (Policy Area)

Text Versions (1)

Introduced in House

Apr 14, 2025

Full Bill Text

Length: 1,812 characters Version: Introduced in House Version Date: Apr 14, 2025 Last Updated: Nov 21, 2025 6:27 AM
[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 2908 Introduced in House

(IH) ]

<DOC>

119th CONGRESS
1st Session
H. R. 2908

To amend the Internal Revenue Code of 1986 to apply current income tax
bracket breakpoints to capital gains brackets.

_______________________________________________________________________

IN THE HOUSE OF REPRESENTATIVES

April 14, 2025

Mr. Barr 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 apply current income tax
bracket breakpoints to capital gains brackets.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1.

This Act may be cited as the ``Middle Class Savings Act''.
SEC. 2.
CAPITAL GAINS BRACKETS.

(a) In General.--
Section 1 (j) (5) (B) of the Internal Revenue Code of 1986 is amended-- (1) by striking ``$77,200'' in clause (i) (I) and inserting ``$103,350'', (2) by striking ``$51,700'' in clause (i) (II) and inserting ``$69,200'', (3) by striking ``$479,000'' in clause (ii) (I) and inserting ``$626,350'', (4) by striking ``$452,400'' in clause (ii) (II) and inserting ``$591,600'', and (5) by striking ``$425,800'' in clause (ii) (III) and inserting ``$591,600''.

(j)

(5)
(B) of the Internal Revenue Code of
1986 is amended--

(1) by striking ``$77,200'' in clause
(i)
(I) and inserting
``$103,350'',

(2) by striking ``$51,700'' in clause
(i)
(II) and inserting
``$69,200'',

(3) by striking ``$479,000'' in clause
(ii)
(I) and
inserting ``$626,350'',

(4) by striking ``$452,400'' in clause
(ii)
(II) and
inserting ``$591,600'', and

(5) by striking ``$425,800'' in clause
(ii)
(III) and
inserting ``$591,600''.

(b) Effective Date.--The amendments made by this Act shall apply
with respect to taxable years beginning after December 31, 2024.
<all>