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HR 2534119th CongressIntroduced

Paying a Fair Share Act of 2025

Introduced: Oct 28, 2025
Standard Summary
Comprehensive overview in 1-2 paragraphs

The Paying a Fair Share Act of 2025 imposes a new fair‑share tax on high‑income taxpayers, phased in based on adjusted gross income and a modified charitable deduction, with a 30% rate on the excess AGI over the deduction.

Key Points

  • 1New fair‑share tax on high‑income taxpayers
  • 2Phase‑in based on AGI and modified charitable deduction
  • 330% rate on the excess AGI over the deduction
  • 4Effective for taxable years beginning after December 31, 2024

Impact Areas

High‑income taxpayersIRS revenue collectionLow‑income taxpayers and public programs
Generated by openai/gpt-oss-20b:free on Nov 19, 2025