“Section 55(d)(4) is amended-- (1) in subparagraph (A), by striking ", and before January 1, 2026", and”
The section strikes the words and before January 1, 2026 from subparagraph (A) of section 55(d)(4) of the Internal Revenue Code of 1986, and strikes and Before 2026 from the heading.
What the document actually says
“Section 55(d)(4) is amended-- (1) in subparagraph (A), by striking ", and before January 1, 2026", and”
That sentence, in plain words
Words setting an end date are taken out. Those words were and before January 1, 2026.
What this is about
The heading is trimmed to match. It no longer names an end year. So the bigger exemption carries on.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70107, 139 Stat. 162 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“The end date is struck from the increased exemption amounts,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70107, Sec. 70107. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70107-permanence/ (retrieved October 10, 2026).
Cite the document when the claim is about what the document says. Cite this page when the indexing, the wording or the record of what has happened is what is being relied on.
How to Read This Page
The quotation is the document's own words, exactly as printed, checked against the page
number against the Act itself before publishing. The paragraph underneath is our summary,
not the document's words. So is the plain English version, which is why it sits beside the
quotation rather than replacing it.
