,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ddfi  ,,in ,,the ,,house ,,of  
,,representatives  ,april #aj1 #bjad    
,mr4 ,castro of ,texas introduced the   
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to extend certain       
expiring provisions for #a year4  #a4   
,short title2 table of contents  7a7    
,short title ,this ,act may be cited as 
the ,cut ,taxes for the ,middle ,class  
,act of #bjad4  7b7 ,table of contents  
,the table of contents for this ,act is 
as follows3  ,sec4 #a4 ,short title2    
table of contents4 ,title ,i--,state and
 local sales tax deduction ,sec4 #aja4  
,extension of deduction of ,state and   
local general sales taxes4 ,title       
,,ii--,provisions relating to education 
tax benefits ,sec4 #bja4 ,extension of  
above-the-line deduction for qualified  
tuition and related expenses4 ,sec4     
#bjb4 ,extension of deduction for       
certain expenses of elementary and      

secondary school teachers4 ,title       
,,iii--,provisions relating to members  
of the ,armed ,forces ,sec4 #cja4       
,extension of housing allowance         
exclusion for determining area median   
gross income for low-income housing     
credit and qualified residential rental 
project exempt facility bonds4 ,sec4    
#cjb4 ,extension of employer wage credit
 for employees who are active duty      
members of the uniformed services4      
,title ,,iv--,provisions relating to    
businesses ,sec4 #dja4 ,extension of    
work opportunity tax credit4 ,sec4 #djb4
 ,extension of new markets tax credit4  
,sec4 #djc4 ,extension and modification 
of research credit4  ,i ,state and local
 sales tax deduction  #aja4 ,extension  
of deduction of ,state and local general
 sales taxes  7a7 ,in general           
,subparagraph 7,i7 of section           
#afd7;b77#e7 of the ,internal ,revenue  
,code of #aihf is amended by striking   
,january #a1 #bjad and inserting        
,january #a1 #bjae4  7b7 ,effective date

 ,the amendment made by this section    
shall apply to taxable years beginning  
after ,december #ca1 #bjac4  ,,ii       
,provisions relating to education tax   
benefits  #bja4 ,extension of           
above-the-line deduction for qualified  
tuition and related expenses  7a7 ,in   
general ,subsection 7e7 of section #bbb 
of the ,internal ,revenue ,code of #aihf
 is amended by striking ,december #ca1  
#bjac and inserting ,december #ca1      
#bjad4  7b7 ,effective date ,the        
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjac4  #bjb4 ,extension 
of deduction for certain expenses of    
elementary and secondary school teachers
  7a7 ,in general ,subparagraph 7,d7 of 
section #fb7;a77#b7 of the ,internal    
,revenue ,code of #aihf is amended by   
striking or #bjac and inserting #bjac1  
or #bjad4  7b7 ,effective date ,the     
amendment made by this section shall    
apply to taxable years beginning after  
,december #ca1 #bjac4  ,,iii ,provisions

 relating to members of the ,armed      
,forces  #cja4 ,extension of housing    
allowance exclusion for determining area
 median gross income for low-income     
housing credit and qualified residential
 rental project exempt facility bonds   
7a7 ,in general ,subsection 7b7 of      
section #cjje of the ,housing           
,assistance ,tax ,act of #bjjh is       
amended by striking ,january #a1 #bjad  
each place it appears and inserting     
,january #a1 #bjae4  7b7 ,effective date
 ,the amendment made by this section    
shall take effect as if included in the 
enactment of section #cjje of the       
,housing ,assistance ,tax ,act of #bjjh4
  #cjb4 ,extension of employer wage     
credit for employees who are active duty
 members of the uniformed services  7a7 
,in general ,subsection 7f7 of section  
#de,p of the ,internal ,revenue ,code of
 #aihf is amended by striking ,december 
#ca1 #bjac and inserting ,december #ca1 
#bjad4  7b7 ,effective date ,the        
amendment made by this section shall    

apply to payments made after ,december  
#ca1 #bjac4  ,,iv ,provisions relating  
to businesses  #dja4 ,extension of work 
opportunity tax credit  7a7 ,in general 
,subparagraph 7,b7 of section           
#ea7;c77#d7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
,december #ca1 #bjac and inserting      
,december #ca1 #bjad4  7b7 ,effective   
date ,the amendment made by this section
 shall apply to individuals who begin   
work for the employer after ,december   
#ca1 #bjac4  #djb4 ,extension of new    
markets tax credit  7a7 ,in general     
,subparagraph 7,g7 of section           
#de;,d7f77#a7 of the ,internal ,revenue 
,code of #aihf is amended by striking   
and #bjac and inserting #bjac1 and      
#bjad4  7b7 ,carryover of unused        
limitation ,paragraph 7#c7 of section   
#de;,d7f7 of such ,code is amended by   
striking #bjah and inserting #bjai4  7c7
 ,effective date ,the amendments made by
 this section shall apply to calendar   
years beginning after ,december #ca1    

#bjac4  #djc4 ,extension and            
modification of research credit  7a7 ,in
 general ,subparagraph 7,b7 of section  
#da7;h77#a7 of the ,internal ,revenue   
,code of #aihf is amended by striking   
,december #ca1 #bjac and inserting      
,december #ca1 #bjad4  7b7 ,conforming  
amendment ,subparagraph 7,d7 of section 
#de;,c7b77#a7 of such ,code is amended  
by striking ,december #ca1 #bjac and    
inserting ,december #ca1 #bjad4  7c7    
,effective date ,the amendments made by 
this section shall apply to amounts paid
 or incurred after ,december #ca1 #bjac4