Two-year tax cut for working families, then it expires.
H.R. 1833 — Working Families Tax Cut Act · Filed by Nicole Malliotakis (R-NY) · Introduced Mar 4, 2025 · Referred to committee
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What it does
This bill renames the 'standard deduction' to the 'guaranteed deduction' throughout the tax code and adds a temporary bonus deduction for 2026–2027: $4,000 for joint filers, $3,000 for heads of household, and $2,000 for others. The bonus phases out at 5% per dollar of income above $400,000 (joint), $300,000 (head of household), or $200,000 (single). Working families get a modest tax cut for two years; higher earners see the benefit reduced or eliminated.
Why we flagged it
The bill's operative mechanism is a direct, time-limited increase to the standard deduction with income-based phase-out. It is straightforward tax relief, not a structural reform or hidden carve-out. The renaming is cosmetic; the substance is a two-year bonus deduction.
What the text implies
- The bonus deduction expires after 2027, creating a 'cliff' where filers lose $2,000–$4,000 in deduction unless Congress extends it, potentially forcing a future vote on tax increases.
- Renaming 'standard deduction' to 'guaranteed deduction' is purely semantic and may create minor compliance/communication friction but carries no substantive tax effect.
- The inflation adjustment in 2027 (rounded down to nearest $50) means the bonus may grow modestly in year two, but the mechanism is capped and temporary.
Section numbers refer to the bill text the analysis read — linked under Primary records below.
Who it affects
The bill provides a direct, temporary tax reduction for most working families, lowering their federal income tax liability. The phase-out structure ensures the benefit concentrates on middle and lower-income households, with higher earners receiving reduced or no benefit, making it broadly progressive.
Who stands to gain
- individual taxpayers with income below phase-out thresholds
- working families and middle-income households
Named in the bill
Internal Revenue Code of 1986, Section 63 (standard deduction), Section 1(f)(3) (cost-of-living adjustment), U.S. Department of the Treasury
Where it stands
- Mar 4, 2025 — Introduced · Congress.gov: “Introduced in House”
- Mar 4, 2025 — Referred to House Committee on Ways and Means · Congress.gov: “Referred to the House Committee on Ways and Means”
Dates and quoted wording are Congress.gov's action record; the timeline shows status changes, not every procedural step.
Money around this bill
1 lobbying clients named this bill on 1 disclosure filings across 1 quarter, Jun 2026 to Jun 2026. Those filings disclosed $2,780,000 in lobbying spend. A filing names 33 bills on average, so that figure is what each filing reported, not a share belonging to this bill.
More lobbying clients named this bill than 0% of bills with at least one filing.
Nicole Malliotakis, the sponsor, reported $1,140,250 in PAC receipts in the 2026 cycle.
- American Petroleum Institute — $2,780,000 on 1 filing
Lobbying Disclosure Act filings through Jul 20, 2026. A filing shows who paid to lobby on a bill it names, not what changed.
How this was measured
Analysis — Quorum's AI read the bill text published by Congress.gov (4,727 characters) on Sep 18, 2026. Section numbers in the findings refer to that text, linked below; transparency and hidden-provision scores are compared against the median of 16,222 analysed bills.
Status and sponsors — Congress.gov's bill record — actions, committee referrals and cosponsors — loaded nightly. The timeline shows status changes, not every procedural action.
Money — Senate Lobbying Disclosure Act filings whose specific-issue field names this bill for quarters ending Jun 2026 to Jun 2026. A filing's amount is reported whole beside the median number of bills a filing names; it is never divided across them. PAC receipts are FEC-reported contributions to the sponsor's candidate committee in the 2026 cycle.
As of — lobbying records through Jul 20, 2026 · page rendered 2026-10-20.
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