This legislation would make permanent key tax relief and simplification measures that were enacted in the historic 2017 Tax Cuts and Jobs Act (TCJA) legislation.
Make the 2017 Tax Cuts and Jobs Act's temporary tax cuts and simplification measures permanent.
Occurrences
Evidence
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"This legislation would make permanent key tax relief and simplification measures" from the 2017 Tax Cuts and Jobs Act.
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Sponsor: Rep. Schweikert ... Latest Action: Referred to the House Committee on Ways and Means.
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"Most provisions affecting the individual income tax in the 2017 tax law ... are scheduled to expire in 2025."
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“This bill makes permanent provisions in Public Law 115-97 (also known as the Tax Cuts and Jobs Act) relating to individual taxpayers, including the modification of individual income and capital gains tax rates and the increased exemption for the alternative minimum tax.”
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“Section 70101 of the OBBBA amends § 1(j) to make the tax rate tables ... permanent.” “Section 70102 ... make[s] the temporary increases of the basic standard deduction amounts ... permanent.”
legacy_unverified · Source version not recorded · locator unknown
Schweikert's tax-reform page still lists H.R.8214 as making TCJA individual-rate, AMT, standard-deduction, and itemized-deduction changes permanent, and frames the issue as ongoing work.
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Congress.gov shows Schweikert introduced H.R.8214 on June 23, 2022, and the latest action was referral to the House Committee on Ways and Means; the bill status is Introduced.
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IRS guidance says OBBBA Section 70101 made the tax rate tables permanent and Section 70102 made the increased standard deduction permanent.
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Public Law 119-21 was approved July 4, 2025 as H.R. 1. Title VII, chapter 1 is labeled as providing permanent tax relief, and includes sections extending and enhancing reduced rates, the increased standard deduction, child tax credit, qualified business income deduction, estate and gift tax exemption, AMT exemption, mortgage-interest limits, casualty-loss limits, miscellaneous itemized deduction limits, moving-expense limits, and SALT deduction limits. The enacted text repeatedly removes the TCJA sunset phrase before January 1, 2026 from those provisions.
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The House Clerk records Roll Call 190 on H.R. 1, the One Big Beautiful Bill Act, as passed on the motion to concur in the Senate amendment, 218-214. The vote roster lists Representative Schweikert, Republican of Arizona, voting Aye.
Assessments
Schweikert made a serious same-term legislative attempt by introducing the PERCENTS Act in June 2022 to make key TCJA individual tax provisions permanent, but that bill did not advance beyond committee referral. The substantive federal outcome was later partly achieved through Public Law 119-21 in July 2025, which made many major TCJA provisions permanent, including tax rate tables and the increased standard deduction. Schweikert also voted Aye on the enacted H.R. 1 vehicle, giving him later-term candidate credit. However, the record supports permanence for many key provisions rather than proving that all temporary TCJA tax cuts and simplification measures were permanently enacted exactly as promised, so partial is more appropriate than full delivery.
Schweikert made a concrete legislative attempt during the 117th Congress by introducing H.R. 8214 on June 23, 2022 to make major temporary TCJA individual provisions permanent, but that bill did not advance beyond committee referral. Later federal legislation in 2025 made at least key TCJA items such as the individual rate tables and increased standard deduction permanent, so part of the promised policy outcome was eventually delivered at the federal level. But the available record does not show that Schweikert's own bill passed, that he materially drove the later enactment, or that all of the temporary tax cuts and simplification measures he highlighted were fully made permanent through his efforts. Under the federal credit rule, that supports partial rather than full delivery, with later_term timing.
Rep. Schweikert explicitly introduced the PERCENTS Act in June 2022 to make key individual provisions of the 2017 TCJA permanent (legislative effort; bill H.R.8214 was referred to Ways and Means and was not enacted). Those same TCJA individual-rate and standard-deduction changes were later made permanent by subsequent federal legislation reflected in IRS guidance (IRB 2025-45, Sections 70101–70102), meaning the substantive promise was ultimately implemented at the federal level after Schweikert’s bill. Because his bill did not pass and the eventual enactment was achieved via later legislation with no clear material credit to Schweikert, the appropriate judgment is partial: outcome delivered later, but not due to his successful passage of the policy despite his demonstrable legislative effort.
Schweikert made a serious same-term legislative attempt by introducing H.R.8214, the PERCENTS Act, in June 2022 to make key individual TCJA tax cuts and simplification provisions permanent. That bill did not advance beyond referral to Ways and Means, and the temporary TCJA individual provisions were still scheduled to expire as of March 2025. To the extent later federal legislation after the 2022 campaign addressed or extended these provisions, Schweikert may receive some candidate credit as an active House member and prior sponsor of substantially similar permanence legislation, but the provided record does not show his own bill enacted or establish that he personally delivered the full promised outcome. Therefore this is partial, with an effort badge for the serious legislative attempt.