1. Short title This Act may be cited as the Permanently Amending Tax Cuts for our Heroes Act of 2018 or the PATCH Act . 2. Individual rates (a) In general Section 1(j) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (7) Modifications permanent for members of Armed Forces In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, paragraph (1) shall be applied without regard to the phrase , and before January 1, 2026 . . (b) Effective date The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97 . 3. Standard deduction (a) In general Section 63(c)(7) of the Internal Revenue Code of 1986 is amended by adding at the end the following new subparagraph: (C) Rules permanent for members of Armed Forces In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, this paragraph shall be applied without regard to the phrase , and before January 1, 2026 in the matter preceding subparagraph (A). . (b) Effective date The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97 . 4. Child tax credit (a) In general Section 24(h) of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (8) Rules permanent for members of Armed Forces In the case of an individual who is a member of the Armed Forces of the United States at the end of the taxable year, paragraph (1) shall be applied without regard to the phrase , and before January 1, 2026 . . (b) Effective date The amendment made by this section shall take effect as if included in the enactment of Public Law 115–97 . 5. Charitable contributions (a) In general Section 170(b)(1)(G) of the Internal Revenue Code of 1986 is amended by adding at the end the following new clause: (iv) Increase permanent for member of Armed Forces In the case of an individual who is a member of the Armed