[
  {
    "year": 1981,
    "name": "Economic Recovery Tax Act",
    "bill": "H.R. 4242",
    "source": "https://www.congress.gov/bill/97th-congress/house-bill/4242",
    "change": "Cut individual rates in stages. Reduced the highest statutory rate from 70% to 50%; the old 70% rate did not apply to all wages. Added automatic inflation adjustments.",
    "effect": "Rate cuts: 1981\u20131983; inflation adjustments: 1985.",
    "president": "Ronald Reagan",
    "party": "Republican",
    "house": "Democratic",
    "senate": "Republican",
    "house_vote": "282\u201395",
    "senate_vote": "67\u20138",
    "support": "Votes from both parties in both chambers.",
    "house_source": "https://voteview.com/rollcall/RH0970179",
    "senate_source": "https://voteview.com/rollcall/RS0970251"
  },
  {
    "year": 1982,
    "name": "Tax Equity and Fiscal Responsibility Act",
    "bill": "H.R. 4961",
    "source": "https://www.congress.gov/bill/97th-congress/house-bill/4961",
    "change": "Raised revenue by reversing some business tax breaks and tightening tax rules. It did not repeal the main individual rate cuts from 1981.",
    "effect": "Different provisions began at different times, including 1982 and 1983.",
    "president": "Ronald Reagan",
    "party": "Republican",
    "house": "Democratic",
    "senate": "Republican",
    "house_vote": "226\u2013207",
    "senate_vote": "52\u201347",
    "support": "Votes from both parties in both chambers.",
    "house_source": "https://www.finance.senate.gov/imo/media/doc/97LegCal.pdf",
    "senate_source": "https://www.finance.senate.gov/imo/media/doc/97LegCal.pdf"
  },
  {
    "year": 1986,
    "name": "Tax Reform Act",
    "bill": "H.R. 3838",
    "source": "https://www.congress.gov/bill/99th-congress/house-bill/3838",
    "change": "Reduced rates and removed many deductions and tax shelters. Set a 28% highest statutory bracket by 1988, with a 33% rate over a middle range to take back some tax benefits.",
    "effect": "Main individual changes: 1987\u20131988.",
    "president": "Ronald Reagan",
    "party": "Republican",
    "house": "Democratic",
    "senate": "Republican",
    "house_vote": "292\u2013136",
    "senate_vote": "74\u201323",
    "support": "Votes from both parties in both chambers.",
    "house_source": "https://www.finance.senate.gov/imo/media/doc/sprt99-225.pdf",
    "senate_source": "https://www.finance.senate.gov/imo/media/doc/sprt99-225.pdf"
  },
  {
    "year": 1990,
    "name": "Omnibus Budget Reconciliation Act",
    "bill": "H.R. 5835",
    "source": "https://www.congress.gov/bill/101th-congress/house-bill/5835",
    "change": "Added a 31% top income-tax bracket and limited some deductions and exemptions for higher earners. Also expanded the earned income tax credit.",
    "effect": "Main rate change: 1991.",
    "president": "George H. W. Bush",
    "party": "Republican",
    "house": "Democratic",
    "senate": "Democratic",
    "house_vote": "228\u2013200",
    "senate_vote": "54\u201345",
    "support": "Votes from both parties in both chambers.",
    "house_source": "https://www.ssa.gov/history/reports/crsleghist3.html",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1012/vote_101_2_00326.htm"
  },
  {
    "year": 1993,
    "name": "Omnibus Budget Reconciliation Act",
    "bill": "H.R. 2264",
    "source": "https://www.congress.gov/bill/103th-congress/house-bill/2264",
    "change": "Added 36% and 39.6% brackets for higher incomes. Expanded the earned income tax credit for eligible workers.",
    "effect": "New rates: 1993; credit expansion phased in.",
    "president": "Bill Clinton",
    "party": "Democratic",
    "house": "Democratic",
    "senate": "Democratic",
    "house_vote": "218\u2013216",
    "senate_vote": "50\u201350; VP voted yes",
    "support": "No Republican yes votes. House support included one independent. Vice President Al Gore broke the Senate tie.",
    "house_source": "https://clerk.house.gov/Votes/1993406",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1031/vote_103_1_00247.htm"
  },
  {
    "year": 1997,
    "name": "Taxpayer Relief Act",
    "bill": "H.R. 2014",
    "source": "https://www.congress.gov/bill/105th-congress/house-bill/2014",
    "change": "Created the child tax credit and education credits. Lowered the main top rate on long-term capital gains to 20%.",
    "effect": "Capital-gains changes: 1997; child credit began in 1998.",
    "president": "Bill Clinton",
    "party": "Democratic",
    "house": "Republican",
    "senate": "Republican",
    "house_vote": "389\u201343",
    "senate_vote": "92\u20138",
    "support": "Votes from both parties in both chambers.",
    "house_source": "https://clerk.house.gov/Votes/1997350",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1051/vote_105_1_00211.htm"
  },
  {
    "year": 2001,
    "name": "Economic Growth and Tax Relief Reconciliation Act",
    "bill": "H.R. 1836",
    "source": "https://www.congress.gov/bill/107th-congress/house-bill/1836",
    "change": "Created a 10% bracket, lowered other rates in stages and expanded the child tax credit. Many changes originally had an end date.",
    "effect": "Changes began in 2001 and were phased in.",
    "president": "George W. Bush",
    "party": "Republican",
    "house": "Republican",
    "senate": "Republican at passage*",
    "house_vote": "240\u2013154",
    "senate_vote": "58\u201333",
    "support": "Votes from both parties in both chambers. Final votes were May 26, before Senate control changed.",
    "house_source": "https://clerk.house.gov/Votes/2001149",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1071/vote_107_1_00170.htm"
  },
  {
    "year": 2003,
    "name": "Jobs and Growth Tax Relief Reconciliation Act",
    "bill": "H.R. 2",
    "source": "https://www.congress.gov/bill/108th-congress/house-bill/2",
    "change": "Sped up the 2001 rate cuts, reaching a 35% top rate. Lowered taxes on most long-term capital gains and qualified dividends.",
    "effect": "Main changes: 2003.",
    "president": "George W. Bush",
    "party": "Republican",
    "house": "Republican",
    "senate": "Republican",
    "house_vote": "231\u2013200",
    "senate_vote": "50\u201350; VP voted yes",
    "support": "Some Democrats joined Republicans in each chamber. Vice President Dick Cheney broke the Senate tie.",
    "house_source": "https://clerk.house.gov/Votes/2003225",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1081/vote_108_1_00196.htm"
  },
  {
    "year": 2009,
    "name": "American Recovery and Reinvestment Act",
    "bill": "H.R. 1",
    "source": "https://www.congress.gov/bill/111th-congress/house-bill/1",
    "change": "Added the temporary Making Work Pay credit and expanded some child, earned-income and education credits. These changed tax bills without changing ordinary income-tax brackets.",
    "effect": "Making Work Pay: 2009\u20132010; other provisions had different dates.",
    "president": "Barack Obama",
    "party": "Democratic",
    "house": "Democratic",
    "senate": "Democratic",
    "house_vote": "246\u2013183; 1 present",
    "senate_vote": "60\u201338",
    "support": "No Republican yes votes in the House; three Republican senators voted yes.",
    "house_source": "https://clerk.house.gov/Votes/200970",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1111/vote_111_1_00064.htm"
  },
  {
    "year": 2010,
    "name": "Health Care and Education Reconciliation Act",
    "bill": "H.R. 4872",
    "source": "https://www.congress.gov/bill/111th-congress/house-bill/4872",
    "change": "As part of the health-law package, added a 3.8% tax on certain investment income for higher earners and changed other health-related tax rules.",
    "effect": "Investment-income tax began in 2013.",
    "president": "Barack Obama",
    "party": "Democratic",
    "house": "Democratic",
    "senate": "Democratic",
    "house_vote": "220\u2013207",
    "senate_vote": "56\u201343",
    "support": "No Republican yes votes in either chamber. This row is the reconciliation law, not the separate main Affordable Care Act.",
    "house_source": "https://clerk.house.gov/Votes/2010194",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1112/vote_111_2_00105.htm"
  },
  {
    "year": 2010,
    "name": "Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act",
    "bill": "H.R. 4853",
    "source": "https://www.congress.gov/bill/111th-congress/house-bill/4853",
    "change": "Extended the 2001 and 2003 income-tax cuts for two years. Also temporarily cut the employee Social Security tax rate\u2014a separate tax.",
    "effect": "Income-tax extension: 2011\u20132012; payroll cut initially for 2011.",
    "president": "Barack Obama",
    "party": "Democratic",
    "house": "Democratic",
    "senate": "Democratic",
    "house_vote": "277\u2013148",
    "senate_vote": "81\u201319",
    "support": "Votes from both parties in both chambers.",
    "house_source": "https://clerk.house.gov/Votes/2010647",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1112/vote_111_2_00276.htm"
  },
  {
    "year": 2013,
    "name": "American Taxpayer Relief Act of 2012",
    "bill": "H.R. 8",
    "source": "https://www.congress.gov/bill/112th-congress/house-bill/8",
    "change": "Kept most earlier income-tax cuts, but restored the 39.6% top bracket for higher incomes. Also raised the top rate on most long-term capital gains to 20%.",
    "effect": "Signed January 2, 2013; major rate changes: 2013.",
    "president": "Barack Obama",
    "party": "Democratic",
    "house": "Republican",
    "senate": "Democratic",
    "house_vote": "257\u2013167",
    "senate_vote": "89\u20138",
    "support": "Votes from both parties in both chambers. The title says 2012, but final passage and signing were in 2013.",
    "house_source": "https://clerk.house.gov/Votes/2012659",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1122/vote_112_2_00251.htm"
  },
  {
    "year": 2017,
    "name": "Tax Cuts and Jobs Act",
    "bill": "H.R. 1",
    "source": "https://www.congress.gov/bill/115th-congress/house-bill/1",
    "change": "Lowered most individual rates, raised the standard deduction and child credit, suspended personal exemptions, and limited some deductions. The top rate fell to 37%.",
    "effect": "Main individual changes: 2018; many originally scheduled to end after 2025.",
    "president": "Donald Trump",
    "party": "Republican",
    "house": "Republican",
    "senate": "Republican",
    "house_vote": "224\u2013201",
    "senate_vote": "51\u201348",
    "support": "No Democratic yes votes in either chamber. This uses the final House vote, after the Senate changed the text.",
    "house_source": "https://clerk.house.gov/Votes/2017699",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1151/vote_115_1_00323.htm"
  },
  {
    "year": 2020,
    "name": "CARES Act",
    "bill": "H.R. 748",
    "source": "https://www.congress.gov/bill/116th-congress/house-bill/748",
    "change": "Created the first pandemic recovery rebate, paid mainly as advance stimulus payments. It was a tax credit, not a change to income-tax brackets.",
    "effect": "2020; other pandemic laws later added more relief.",
    "president": "Donald Trump",
    "party": "Republican",
    "house": "Democratic",
    "senate": "Republican",
    "house_vote": "Voice vote",
    "senate_vote": "96\u20130",
    "support": "All senators voting supported it. The House voice vote did not record each member\u2019s vote.",
    "house_source": "https://www.ssa.gov/legislation/legis_bulletin_03272020.html",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1162/vote_116_2_00080.htm"
  },
  {
    "year": 2021,
    "name": "American Rescue Plan Act",
    "bill": "H.R. 1319",
    "source": "https://www.congress.gov/bill/117th-congress/house-bill/1319",
    "change": "Temporarily expanded the child tax credit, including full refundability for eligible families, and added another recovery rebate.",
    "effect": "Expanded child credit: 2021 only; other provisions varied.",
    "president": "Joe Biden",
    "party": "Democratic",
    "house": "Democratic",
    "senate": "Democratic (50\u201350 Senate)",
    "house_vote": "220\u2013211",
    "senate_vote": "50\u201349",
    "support": "No Republican yes votes in either chamber. Senate support included independents who caucused with Democrats.",
    "house_source": "https://clerk.house.gov/Votes/202172",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1171/vote_117_1_00110.htm"
  },
  {
    "year": 2025,
    "name": "One Big Beautiful Bill Act / P.L. 119-21",
    "bill": "H.R. 1",
    "source": "https://www.congress.gov/bill/119th-congress/house-bill/1",
    "change": "Made the 2017 individual rate structure permanent under current law. Extended and changed deductions and credits; added limited deductions for eligible tips, overtime, seniors and car-loan interest.",
    "effect": "Many changes began in 2025. New deductions listed here generally run 2025\u20132028; eligibility and limits apply.",
    "president": "Donald Trump",
    "party": "Republican",
    "house": "Republican",
    "senate": "Republican",
    "house_vote": "218\u2013214",
    "senate_vote": "50\u201350; VP voted yes",
    "support": "No Democratic yes votes in either chamber. Vice President JD Vance broke the Senate tie.",
    "house_source": "https://clerk.house.gov/Votes/2025190",
    "senate_source": "https://www.senate.gov/legislative/LIS/roll_call_votes/vote1191/vote_119_1_00372.htm"
  }
]