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Working Americans' Tax Cut Act

This bill limits income tax for low- and middle-income households while adding a surcharge for high earners. It aims to protect income needed for basic living expenses by creating a cost-of-living exemption.
Key points
Caps the tax at 25.5% of income exceeding the cost-of-living exemption for qualified individuals.
Creates a cost-of-living exemption based on $46,000 for individuals and $92,000 for joint returns.
Adds a new surcharge of 5% to 12% on modified adjusted gross income exceeding $1 million.
Adjusts tax thresholds and exemptions annually based on the CPI-U inflation index.
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Status:
Introduced
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Additional Information
A bill to amend the Internal Revenue Code of 1986 to make certain modifications in relation to the taxation of income required to fund basic living expenses, and for other purposes.
Print number: S 4083
Sponsor: Sen. Van Hollen, Chris [D-MD]
Process start date: 2026-03-12
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: gemini-3.1-pro-preview
Source data: api.congress.gov
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Summary & Status

Key Questions about Working Americans' Tax Cut Act

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is S 4083.

Which chamber initiated this legislation?

This legislation was initiated in the Senate.

When did the legislative process begin?

The process officially started on 2026-03-12.

What are the main provisions?

Key points include:

  • Caps the tax at 25.5% of income exceeding the cost-of-living exemption for qualified individuals.
  • Creates a cost-of-living exemption based on $46,000 for individuals and $92,000 for joint returns.
  • Adds a new surcharge of 5% to 12% on modified adjusted gross income exceeding $1 million.
  • Adjusts tax thresholds and exemptions annually based on the CPI-U inflation index.

What is the specific legal status?

The current status is Introduced.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Who is the primary sponsor?

The primary sponsor is Sen. Van Hollen, Chris [D-MD].

What is the latest detailed status?

The latest detailed status is: Introduced in Senate

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-03-25.

Analysis and Potential Impact of S 4083

We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes Economy