,,ii  #aaeth ,,congress  #b;d ,session  
,s4 #bbia  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,january #aj1  
#bjah ,mr4 ,cruz introduced the         
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to make         
permanent the individual tax rates in   
effect for taxable years #bjah through  
#bjbe4  #a4 ,permanent modification of  
individual rate brackets  7a7 ,married  
individuals filing joint returns and    
surviving spouses ,the table contained  
in subsection 7a7 of section #a of the  
,internal ,revenue ,code of #aihf is    
amended to read as follows3  ,if taxable
 income is3,the tax is3  ,not over      
#ai1jejaj of taxable income4 ,over      
#ai1jej but not over #gg1djja1ije1 plus 
#ab of the excess over #ai1jej4 ,over   
#gg1djj but not over #afe1jjjh1ijg1 plus
 #bb of the excess over #gg1djj4 ,over  
#afe1jjj but not over #cae1jjjbh1agi1   
plus #bd of the excess over #afe1jjj4   

,over #cae1jjj but not over             
#djj1jjjfd1agi1 plus #cb of the excess  
over #cae1jjj4 ,over #djj1jjj but not   
over #fjj1jjjia1cgi1 plus #ce of the    
excess over #djj1jjj4 ,over             
#fjj1jjjafa1cgi1 plus #cg of the excess 
over #fjj1jjj4 4  7b7 ,heads of         
households ,the table contained in      
subsection 7b7 of section #a of the     
,internal ,revenue ,code of #aihf is    
amended to read as follows3  ,if taxable
 income is3,the tax is3  ,not over      
#ac1fjjaj of taxable income4 ,over      
#ac1fjj but not over #ea1hjja1cfj1 plus 
#ab of the excess over #ac1fjj4 ,over   
#ea1hjj but not over #hb1ejje1idd1 plus 
#bb of the excess over #ea1hjj4 ,over   
#hb1ejj but not over #aeg1ejjab1fih1    
plus #bd of the excess over #hb1ejj4    
,over #aeg1ejj but not over             
#bjj1jjjcj1fih1 plus #cb of the excess  
over #aeg1ejj4 ,over #bjj1jjj but not   
over #ejj1jjjdd1bih1 plus #ce of the    
excess over #bjj1jjj4 ,over             
#ejj1jjjadi1bih1 plus #cg of the excess 

over #ejj1jjj4 4  7c7 ,unmarried        
individuals other than surviving spouses
 and heads of households ,the table     
contained in subsection 7c7 of section  
#a of the ,internal ,revenue ,code of   
#aihf is amended to read as follows3    
,if taxable income is3,the tax is3  ,not
 over #i1ebeaj of taxable income4 ,over 
#i1ebe but not over #ch1gjjieb4ej1 plus 
#ab of the excess over #i1ebe4 ,over    
#ch1gjj but not over #hb1ejjd1dec4ej1   
plus #bb of the excess over #ch1gjj4    
,over #hb1ejj but not over              
#aeg1ejjad1jhi4ej1 plus #bd of the      
excess over #hb1ejj4 ,over #aeg1ejj but 
not over #bjj1jjjcb1jhi4ej1 plus #cb of 
the excess over #aeg1ejj4 ,over #bjj1jjj
 but not over #ejj1jjjde1fhi4ej1 plus   
#ce of the excess over #bjj1jjj4 ,over  
#ejj1jjjaej1fhi4ej1 plus #cg of the     
excess over #ejj1jjj4 4  7d7 ,married   
individuals filing separate returns ,the
 table contained in subsection 7d7 of   
section #a of the ,internal ,revenue    
,code of #aihf is amended to read as    

follows3  ,if taxable income is3,the tax
 is3  ,not over #i1ebeaj of taxable     
income4 ,over #i1ebe but not over       
#ch1gjjieb4ej1 plus #ab of the excess   
over #i1ebe4 ,over #ch1gjj but not over 
#hb1ejjd1dec4ej1 plus #bb of the excess 
over #ch1gjj4 ,over #hb1ejj but not over
 #aeg1ejjad1jhi4ej1 plus #bd of the     
excess over #hb1ejj4 ,over #aeg1ejj but 
not over #bjj1jjjcb1jhi4ej1 plus #cb of 
the excess over #aeg1ejj4 ,over #bjj1jjj
 but not over #cjj1jjjde1fhi4ej1 plus   
#ce of the excess over #bjj1jjj4 ,over  
#cjj1jjjhj1fhi4ej1 plus #cg of the      
excess over #cjj1jjj4 4  7e7 ,estates   
and trusts ,the table contained in      
subsection 7e7 of section #a of the     
,internal ,revenue ,code of #aihf is    
amended to read as follows3  ,if taxable
 income is3,the tax is3  ,not over      
#b1eejaj of taxable income4 ,over #b1eej
 but not over #i1aejbee1 plus #bd of the
 excess over #b1eej4 ,over #i1aej but   
not over #ab1ejja1hci1 plus #ce of the  
excess over #i1aej4 ,over               

#ab1ejjc1jaa4ej1 plus #cg of the excess 
over #ab1ejj4 4  7f7 ,adjustment for    
inflation ,subsection 7f7 of section #a 
of the ,internal ,revenue ,code of #aihf
 is amended-- 7#a7 by striking #aiic in 
paragraph 7#a7 and inserting #bjah2     
7#b7 by striking determined-- and all   
that follows in paragraph 7#b77;,a7 and 
inserting determined by substituting    
#bjag for #bjaf in paragraph            
7#c77;,a77ii712  7#c7 by striking a     
married individual filing a separate    
return in paragraph 7#g77;,b7 and       
inserting any unmarried individual other
 than a surviving spouse or head of     
household2  7#d7 by striking married    
individuals filing separately in the    
heading of subparagraph 7,b7 of         
paragraph 7#g7 and inserting certain    
unmarried individuals2 and  7#e7 by     
striking paragraph 7#h74  7g7 ,special  
rules for certain children with unearned
 income ,subsection 7g7 of section #a of
 the ,internal ,revenue ,code of #aihf  
is amended-- 7#a7 by striking paragraphs

 7#a71 7#c71 and 7#e72  7#b7 by         
redesignating paragraphs 7#d71 7#f71 and
 7#g7 as paragraphs 7#e71 7#g71 and     
7#h71 respectively2  7#c7 by            
redesignating paragraph 7#b7 as         
paragraph 7#f7 and by moving such       
paragraph to the position between       
paragraphs 7#e7 and 7#g7 7as so         
redesignated72  7#d7 by inserting before
 paragraph 7#e7 7as so redesignated7 the
 following new paragraphs3  7#a7 ,in    
general ,in the case of a child to whom 
this subsection applies for the taxable 
year1 the amount of tax imposed by this 
section on such child shall be          
determined as provided in paragraphs    
7#b7 and 7#c74  7#b7 ,modifications to  
applicable rate brackets ,the income tax
 table otherwise applicable under this  
section to the child shall be applied   
with the following modifications3  7,a7 
#bd-percent bracket ,the maximum taxable
 income which is taxed at a rate below  
#bd percent shall not be more than the  
sum of--  7i7 the earned taxable income 

of such child1 plus  7ii7 the minimum   
taxable income for the #bd-percent      
bracket in the table under subsection   
7e7 7as adjusted under subsection 7f77  
for the taxable year4  7,b7 #ce-percent 
bracket ,the maximum taxable income     
which is taxed at a rate below #ce      
percent shall not be more than the sum  
of--  7i7 the earned taxable income of  
such child1 plus  7ii7 the minimum      
taxable income for the #ce-percent      
bracket in the table under subsection   
7e7 7as adjusted under subsection 7f77  
for the taxable year4  7,c7 #cg-percent 
bracket ,the maximum taxable income     
which is taxed at a rate below #cg      
percent shall not be more than the sum  
of--  7i7 the earned taxable income of  
such child1 plus  7ii7 the minimum      
taxable income for the #cg-percent      
bracket in the table under subsection   
7e7 7as adjusted under subsection 7f77  
for the taxable year4  7#c7             
,coordination with capital gains rates  
,for purposes of applying subsection    

7h7-- 7,a7 the maximum zero rate amount 
shall not be more than the sum of--  7i7
 the earned taxable income of such      
child1 plus  7ii7 the amount in effect  
under subsection 7h77#ab77;,a77iv7 for  
the taxable year1 and  7,b7 the maximum 
#ae-percent rate amount shall not be    
more than the sum of-- 7i7 the earned   
taxable income of such child1 plus  7ii7
 the amount in effect under subsection  
7h77#ab77;,b77iv7 for the taxable year4 
7#d7 ,earned taxable income ,for        
purposes of this subsection1 the term   
earned taxable income means1 with       
respect to any child for any taxable    
year1 the taxable income of such child  
reduced 7but not below zero7 by the net 
unearned income of such child4  2 and   
7#e7 by striking paragraph              
7#d77;,a77ii77,i7 each place it appears 
in subparagraphs 7,a77ii71 7,b77i71 and 
7,b77ii77,,ii7 of paragraph 7#h7 7as so 
redesignated7 and inserting paragraph   
7#e77;,a77ii77,i74  7h7 ,capital gains  
brackets ,subsection 7h7 of section #a  

of the ,internal ,revenue ,code of #aihf
 is amended-- 7#a7 by striking which    
would 7without regard to this paragraph7
 be taxed at a rate below #be percent in
 paragraph 7#a77;,b77i7 and inserting   
below the maximum zero rate amount2     
7#b7 by striking which would 7without   
regard to this paragraph7 be taxed at a 
rate below #ci4f percent in paragraph   
7#a77;,c77ii77,i7 and inserting below   
the maximum #ae-percent rate amount2 and
  7#c7 by adding at the end the         
following new paragraph3  7#ab7 ,maximum
 amounts defined ,for purposes of this  
subsection-- 7,a7 ,maximum zero rate    
amount ,the maximum zero rate amount    
shall be--  7i7 in the case of a joint  
return or surviving spouse1 #gg1bjj1    
7ii7 in the case of an individual who is
 a head of household 7as defined in     
section #b7;b771 #ea1gjj1  7iii7 in the 
case of any other individual 7other than
 an estate or trust71 an amount equal to
  of the amount in effect for the       
taxable year under clause 7i71 and  7iv7

 in the case of an estate or trust1     
#b1fjj4  7,b7 ,maximum #ae-percent rate 
amount ,the maximum #ae-percent rate    
amount shall be-- 7i7 in the case of a  
joint return or surviving spouse1       
#dgi1jjj 7 such amount in the case of a 
married individual filing a separate    
return71  7ii7 in the case of an        
individual who is the head of a         
household 7as defined in section        
#b7;b771 #deb1djj1  7iii7 in the case of
 any other individual 7other than an    
estate or trust71 #dbe1hjj1 and  7iv7 in
 the case of an estate or trust1        
#ab1gjj4  7,c7 ,inflation adjustment ,in
 the case of any taxable year beginning 
after #bjah1 each of the dollar amounts 
in subparagraphs 7,a7 and 7,b7 shall be 
increased by an amount equal to--  7i7  
such dollar amount1 multiplied by  7ii7 
the cost-of-living adjustment determined
 under subsection 7f77#c7 for the       
calendar year in which the taxable year 
begins1 determined by substituting      
calendar year #bjag for calendar year   

#bjaf in subparagraph 7,a77ii7 thereof4 
,if any increase under this subparagraph
 is not a multiple of #ej1 such increase
 shall be rounded to the next lowest    
multiple of #ej4  4  7i7 ,conforming    
amendments  7#a7 ,section #a of the     
,internal ,revenue ,code of #aihf is    
amended by striking subsections 7i7 and 
7j74  7#b7 ,section #cdjb7q77#a7 of such
 ,code is amended by striking third     
lowest and inserting fourth lowest4  7j7
 ,section #ae not ,to apply ,section #ae
 of the ,internal ,revenue ,code of     
#aihf shall not apply to any change in a
 rate of tax by reason of this section4 
7k7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjah4