CRS INSIGHT
P.L. 115-97 and the 2019 Federal Income Tax Filing
Season for Individuals
February 4, 2019 (IN11033)
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Related Author
Gary Guenther
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Gary Guenther, Analyst in Public Finance (gguenther@crs.loc.gov, 7-7742)
In late 2017, a bill (H.R. 1) was enacted (P.L. 115-97) that made numerous changes to the federal income tax for
individuals and businesses. For a summary of those changes, see CRS Report R45092, The 2017 Tax Revision (P.L.
115-97): Comparison to 2017 Tax Law, coordinated by Molly F. Sherlock and Donald J. Marples. (The title of the bill
as passed by the House was the Tax Cuts and Jobs Act, but it was stricken before final passage under the reconciliation
process used to consider the bill.)
The changes in the taxation of individual income have implications for many of the key tax elements that help determine
an individual's federal income tax liability from the 2018 to 2025 tax years. Starting in 2026, these elements are
scheduled to revert to their levels in 2017, the final tax year under previous law. The individual tax elements that P.L.
115-97 altered include marginal tax rates, the method for adjusting key tax elements for inflation, the standard
deduction, personal exemptions, miscellaneous itemized deductions, the child tax credit, charitable contributions, and
the use of other itemized deductions such as the deductions for state and local taxes and mortgage interest. For more
details on the key elements of the 2018 federal income tax, see CRS Report R45145, Overview of the Federal Tax
System in 2018, by Molly F. Sherlock and Donald J. Marples.
This Insight provides links to CRS products that address key individual income tax elements that changed as a result of
P.L. 115-97, and that are likely to become concerns for many individuals as they prepare their tax returns for the 2018
tax year. These products are intended to assist congressional staff in responding to tax filing questions from constituents
related to those changes. They are current as of the date on the product.
Click on any of the titles below to access the product. The authors are available to answer your questions, as well as to
undertake research, prepare confidential memoranda, and provide in-person consultations tailored to your needs and
interests. You can find contact information at the end of each product.
CRS In Focus IF11063, 2019 Tax Filing Season: The Mortgage Interest Deduction, by Mark P. Keightley
CRS In Focus IF11022, The Charitable Deduction for Individuals, by Margot L. Crandall-Hollick and Molly F.
Sherlock
CRS In Focus IF11077, The Child Tax Credit, by Margot L. Crandall-Hollick

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CRS Infographic IG10011, The U.S. Individual Income Tax System, 2018, by Molly F. Sherlock

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