To provide further tax relief for Americans receiving bonuses.

Creating Real and Useful Middle-Class Benefits and Savings (CRUMBS) Act of 2018 This bill excludes up to $2,500 of bonus income received by an employee in 2018 from being considered taxable earnings for the purpose of determining an employee's federal tax liability. The bill defines a "bonus" as wages paid in addition to the compensation ordinarily given, required, optioned, or obligated under an employment contract.