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Repair Windows errors before they cause bigger problemsFix Now →Scan for outdated or missing drivers - takes under a minuteDriver Scan →Clear out junk files and repair common Windows errorsFree Scan →The TCJA provisions that were scheduled to expire at the end of 2025 did not all expire: Congress enacted Public Law 119-21 on July 4, 2025, before the deadline. The law made the TCJA individual income tax rates and increased standard deduction permanent from 2026 onward, with modifications. Other provisions received different treatment, and the state and local tax (SALT) deduction cap now follows a separate temporary schedule.
What the original TCJA sunset schedule included
The 2017 Tax Cuts and Jobs Act (TCJA), formally Public Law 115-97, set a number of individual tax provisions to expire after 2025. The Congressional Research Service (CRS) described that pre-enactment schedule in a report dated January 17, 2025. It is useful historical context, not a description of the law after Congress acted in July.
- Individual income tax rate reductions.
- The larger standard deduction.
- The expanded child tax credit.
- The suspension of personal exemptions.
- Changes to itemized deductions.
- The deduction for certain pass-through business income.
- Changes to the alternative minimum tax.
- The increased estate and gift tax exemption.
Some business and corporate provisions were also scheduled to expire or phase down. The pre-2025 list was broad, but it did not mean every provision would receive the same treatment when the deadline arrived. CRS’s January 2025 overview lays out the earlier sunset schedule.
What Public Law 119-21 changed
Public Law 119-21 was enacted on July 4, 2025—before the scheduled expirations. It changed the outcome for many provisions. In particular, it made the TCJA individual income tax rates permanent from 2026 onward and made the increased standard deduction permanent, while modifying it. The law also modified or extended other provisions from the original sunset lists; their treatment varies, so the original list should not be read as a list of provisions that all expired or all became permanent.
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Individual income tax rates
The TCJA rate schedule is 10%, 12%, 22%, 24%, 32%, 35% and 37%. These are marginal rates: each rate applies to a portion of taxable income within its bracket, not to all of a taxpayer’s income. Public Law 119-21 made the rates permanent from 2026 onward and adjusted the thresholds where the 12% and 22% brackets begin to account for an additional year of inflation. See the CRS summary of the 2025 law for its description of these changes.
Standard deduction
The law made the TCJA increase to the standard deduction permanent and raised it further. CRS reports these amounts for tax year 2025: $15,750 for single filers, $23,625 for head-of-household filers and $31,500 for married couples filing jointly. These are 2025 figures, not amounts to assume for later tax years; check the applicable year’s IRS guidance for current inflation-adjusted amounts. The CRS summary describes the enacted changes.
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The SALT deduction cap has its own schedule
The state and local tax deduction cap is not a permanent repeal of the original $10,000 limit. Under the schedule enacted in Public Law 119-21, the limitation is $40,000 for 2025 and $40,400 for 2026, then increases by 1% annually through 2029. For tax years beginning after 2029, it returns to $10,000. Before 2030, the cap is reduced for taxpayers above an annually adjusted modified adjusted gross income threshold, subject to a statutory floor. The amount a taxpayer can deduct therefore depends on income and filing circumstances as well as the tax year. See the text of Public Law 119-21 for the statutory schedule.
How to read the old sunset list now
| Provision | Before the 2025 law | Outcome described in the 2025 law |
|---|---|---|
| Individual income tax rates | Scheduled to expire after 2025 | Made permanent from 2026 onward, with bracket-threshold modifications |
| Increased standard deduction | Scheduled to expire after 2025 | Made permanent and raised further |
| SALT deduction limitation | Part of the earlier sunset debate | Temporary higher-limit schedule through 2029, then $10,000 for tax years beginning after 2029; income-based reduction applies before 2030 |
| Other individual and business provisions on the original lists | Several were scheduled to expire or change | Modified or extended in differing ways; the enacted law’s provision-level details determine the treatment |
This comparison is limited to the changes established here; it is not an exhaustive inventory of every provision in the 2025 law. For provision-specific detail, consult the Joint Committee on Taxation’s 2026 General Explanation and the statute. CRS’s report on the new law is also a summary rather than a substitute for the operative legal text.
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What this means for an individual tax bill
The law’s general direction does not determine any one household’s tax bill. Filing status, taxable income, deductions, eligibility for particular credits, and state tax rules all matter. This article describes federal law; state conformity can differ. For a specific return, use IRS guidance for the relevant tax year or consult a qualified tax professional.
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