This bill proposes to amend the Internal Revenue Code of 1986 by introducing a temporary increase to the standard deduction for specific tax years. This adjustment would be applicable to taxable years beginning after December 31, 2025, and before January 1, 2028 , effectively covering the 2026 and 2027 tax years. The standard deduction would be augmented by a fixed "tariff rebate amount" that varies based on the taxpayer's filing status. For individuals filing a joint return or as a surviving spouse , the increase would be $4,000. A head of household would receive an additional $3,000, and all other filers would see their standard deduction increased by $2,000.