A bill to amend the Internal Revenue Code of 1986 to make permanent the individual tax provisions of the tax reform law, and for other purposes.

This bill makes permanent several tax provisions that were scheduled to expire after 2025, including individual income tax rate brackets, the standard deduction, and the child tax credit. It permanently increases the child tax credit from $1,000 to $2,000 per qualifying child and modifies the income threshold for claiming the credit. The bill also repeals the deduction for personal exemptions that was temporarily eliminated under the Tax Cuts and Jobs Act. These changes would affect most individual taxpayers who file federal income tax returns, particularly those with children and those who itemize deductions.