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139 STAT. 158 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(b) FEE AMOUNT.—The amount of a fee under this section shall be— ‘‘(1) 125 percent of the anticipated costs to prepare the environmental assessment or environmental impact statement; and ‘‘(2) in the case of an environmental assessment or environ- mental impact statement to be prepared in whole or in part by a project sponsor under section 107(f), 125 percent of the anticipated costs to supervise preparation of, and, as applicable, prepare, the environmental assessment or environmental impact statement.’’. TITLE VII—FINANCE Subtitle A—Tax SEC. 70001. REFERENCES TO THE INTERNAL REVENUE CODE OF 1986, ETC. (a) REFERENCES.—Except as otherwise expressly provided, whenever in this title, an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. (b) CERTAIN RULES REGARDING EFFECT OF RATE CHANGES NOT APPLICABLE.—Section 15 of the Internal Revenue Code of 1986 shall not apply to any change in rate of tax by reason of any provision of, or amendment made by, this title. CHAPTER 1—PROVIDING PERMANENT TAX RELIEF FOR MIDDLE-CLASS FAMILIES AND WORKERS SEC. 70101. EXTENSION AND ENHANCEMENT OF REDUCED RATES. (a) IN GENERAL.—Section 1(j) is amended— (1) in paragraph (1), by striking ‘‘, and before January 1, 2026’’, and (2) by striking ‘‘2018 THROUGH 2025’’ in the heading and inserting ‘‘BEGINNING AFTER 2017’’. (b) INFLATION ADJUSTMENT.—Section 1(j)(3)(B)(i) is amended by inserting ‘‘solely for purposes of determining the dollar amounts at which any rate bracket higher than 12 percent ends and at which any rate bracket higher than 22 percent begins,’’ before ‘‘subsection (f)(3)’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to taxable years beginning after December 31, 2025. SEC. 70102. EXTENSION AND ENHANCEMENT OF INCREASED STANDARD DEDUCTION. (a) IN GENERAL.—Section 63(c)(7) is amended— (1) by striking ‘‘, and before January 1, 2026’’ in the matter preceding subparagraph (A), and (2) by striking ‘‘2018 THROUGH 2025’’ in the heading and inserting ‘‘BEGINNING AFTER 2017’’. (b) ADDITIONAL INCREASE IN STANDARD DEDUCTION.—Para- graph (7) of section 63(c) is amended— (1) by striking ‘‘$18,000’’ both places it appears in subpara- graphs (A)(i) and (B)(ii) and inserting ‘‘$23,625’’, 26 USC 1 note. 26 USC 1. 26 USC 15 note.