Proyectos de ley › 91.ª Asamblea General
Modifying individual income tax rates and providing tax credits for certain married persons filing a joint return, and including effective date and retroactive applicability provisions
Presentado por Rep. Skyler Wheeler (R)
Dónde está ahora
- Hecho: Presentado24 de febrero de 2025
- Se detuvo: SubcomitéMurió al terminar la Asamblea General
- Sigue: Comité de la CámaraEmbudo: antes del 20 de febrero de 2026
- Sigue: Lo aprueba la Cámara
- Sigue: Comité del SenadoEmbudo: antes del 20 de marzo de 2026
- Sigue: Lo aprueba el Senado
- Sigue: A gobernador(a)
- Sigue: Firmado como ley
Murió al terminar la sesión La sesión de 2026 terminó el 3 de mayo de 2026, la última sesión ordinaria de la Asamblea General. Los proyectos que no pasaron por ambas cámaras murieron. ¿Qué es el embudo (funnel)?
Qué contiene
Resumen con IA Married couples filing taxes together could pay lower income tax rates if they have several children or are newly married. The law also creates a new tax credit worth $1,000 for each child beyond a certain number. If this credit results in more money than the couple owes, they can receive the extra amount as a refund or apply it to their taxes for the next five years. (Todavía no está traducido al español.)1
Lea la explicación oficial (en inglés)
This bill modifies individual income tax rates and provides tax credits for certain married persons filing a joint return.8 percent to percent, if such married persons have or more dependents under the age of 18.8 percent to percent, if such married persons are filing jointly for the first or second time in their lifetimes. The bill also creates an additional dependent credit for married persons filing a joint return equal to the product of the number of dependents exceeding but not more than that are under the age of multiplied by $1,000. Any credit in excess of the tax liability is refundable. In lieu of claiming a refund, the taxpayer may elect to have the overpayment shown on the taxpayer’s final, completed return credited to the tax liability for the following five years until depleted, whichever is earlier. The bill takes effect upon enactment and applies retroactively to tax years beginning on or after January 1, 2025.