Permanently Amending Tax Cuts for our Heroes Act of 2018 or the PATCH Act
This bill amends the Internal Revenue Code to make permanent for members of the Armed Forces several tax provisions that are scheduled to expire at the end of 2025.
For individuals who are members of the Armed Forces at the end of the taxable year, the bill makes permanent provisions that:
reduce individual tax rates, increase the standard deduction, increase and modify the child tax credit, and increase the limit for deducting certain charitable contributions.
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