,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ddfi  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #aj1 #bjad ,mr4
 ,ca/ro ( ,texas introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to ext5d 
c]ta9 expir+ provisions = #a ye>4  #a4  
,%ort title2 table ( cont5ts  7a7 ,%ort 
title ,?is ,act may be cit$ z ! ,cut    
,taxes = ! ,middle ,class ,act ( #bjad4 
7b7 ,table ( cont5ts ,! table ( cont5ts 
= ?is ,act is z foll[s3  ,sec4 #a4 ,%ort
 title2 table ( cont5ts4 ,title         
,i--,/ate & local sales tax d$uction    
,sec4 #aja4 ,ext5sion ( d$uction ( ,/ate
 & local g5]al sales taxes4 ,title      
,,ii--,provisions relat+ to education   
tax b5efits ,sec4 #bja4 ,ext5sion (     
above-!-l9e d$uction = qualifi$ tuition 
& relat$ exp5ses4 ,sec4 #bjb4 ,ext5sion 
( d$uction = c]ta9 exp5ses ( elem5t>y & 
second>y s*ool tea*]s4 ,title           
,,iii--,provisions relat+ to memb]s ( ! 
,arm$ ,=ces ,sec4 #cja4 ,ext5sion ( h\s+

 all[ance exclusion = det]m9+ area m$ian
 gross income = l[-income h\s+ cr$it &  
qualifi$ resid5tial r5tal project exempt
 facility bonds4 ,sec4 #cjb4 ,ext5sion (
 employ] wage cr$it = employees :o are  
active duty memb]s ( ! uni=m$ s]vices4  
,title ,,iv--,provisions relat+ to      
bus9esses ,sec4 #dja4 ,ext5sion ( "w    
opportunity tax cr$it4 ,sec4 #djb4      
,ext5sion ( new m>kets tax cr$it4 ,sec4 
#djc4 ,ext5sion & modification ( rese>* 
cr$it4  ,i ,/ate & local sales tax      
d$uction  #aja4 ,ext5sion ( d$uction (  
,/ate & local g5]al sales taxes  7a7 ,9 
g5]al ,subp>agraph 7,i7 ( section       
#afd7;b77#e7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ ,janu>y #a1   
#bjad & ins]t+ ,janu>y #a1 #bjae4  7b7  
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjac4  ,,ii  
,provisions relat+ to education tax     
b5efits  #bja4 ,ext5sion ( above-!-l9e  
d$uction = qualifi$ tuition & relat$    
exp5ses  7a7 ,9 g5]al ,subsection 7e7 ( 

section #bbb ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ ,decemb] #ca1 
#bjac & ins]t+ ,decemb] #ca1 #bjad4  7b7
 ,effective date ,! am5dm5t made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjac4  #bjb4 
,ext5sion ( d$uction = c]ta9 exp5ses (  
elem5t>y & second>y s*ool tea*]s  7a7 ,9
 g5]al ,subp>agraph 7,d7 ( section      
#fb7;a77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ or #bjac &     
ins]t+ #bjac1 or #bjad4  7b7 ,effective 
date ,! am5dm5t made by ?is section %all
 apply to taxable ye>s beg9n+ aft]      
,decemb] #ca1 #bjac4  ,,iii ,provisions 
relat+ to memb]s ( ! ,arm$ ,=ces  #cja4 
,ext5sion ( h\s+ all[ance exclusion =   
det]m9+ area m$ian gross income =       
l[-income h\s+ cr$it & qualifi$         
resid5tial r5tal project exempt facility
 bonds  7a7 ,9 g5]al ,subsection 7b7 (  
section #cjje ( ! ,h\s+ ,assi/ance ,tax 
,act ( #bjjh is am5d$ by /rik+ ,janu>y  
#a1 #bjad ea* place x appe>s & ins]t+   
,janu>y #a1 #bjae4  7b7 ,effective date 

,! am5dm5t made by ?is section %all take
 effect z if includ$ 9 ! enactm5t (     
section #cjje ( ! ,h\s+ ,assi/ance ,tax 
,act ( #bjjh4  #cjb4 ,ext5sion ( employ]
 wage cr$it = employees :o are active   
duty memb]s ( ! uni=m$ s]vices  7a7 ,9  
g5]al ,subsection 7f7 ( section #de,p ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$ by /rik+ ,decemb] #ca1 #bjac &    
ins]t+ ,decemb] #ca1 #bjad4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to paym5ts made aft] 
,decemb] #ca1 #bjac4  ,,iv ,provisions  
relat+ to bus9esses  #dja4 ,ext5sion (  
"w opportunity tax cr$it  7a7 ,9 g5]al  
,subp>agraph 7,b7 ( section #ea7;c77#d7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$ by /rik+ ,decemb] #ca1 #bjac &    
ins]t+ ,decemb] #ca1 #bjad4  7b7        
,effective date ,! am5dm5t made by ?is  
section %all apply to individuals :o    
beg9 "w = ! employ] aft] ,decemb] #ca1  
#bjac4  #djb4 ,ext5sion ( new m>kets tax
 cr$it  7a7 ,9 g5]al ,subp>agraph 7,g7 (
 section #de;,d7f77#a7 ( ! ,int]nal     

,rev5ue ,code ( #aihf is am5d$ by /rik+ 
& #bjac & ins]t+ #bjac1 & #bjad4  7b7   
,c>ryov] ( unus$ limitation ,p>agraph   
7#c7 ( section #de;,d7f7 ( su* ,code is 
am5d$ by /rik+ #bjah & ins]t+ #bjai4    
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to cal5d> ye>s   
beg9n+ aft] ,decemb] #ca1 #bjac4  #djc4 
,ext5sion & modification ( rese>* cr$it 
7a7 ,9 g5]al ,subp>agraph 7,b7 ( section
 #da7;h77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ ,decemb] #ca1 
#bjac & ins]t+ ,decemb] #ca1 #bjad4  7b7
 ,con=m+ am5dm5t ,subp>agraph 7,d7 (    
section #de;,c7b77#a7 ( su* ,code is    
am5d$ by /rik+ ,decemb] #ca1 #bjac &    
ins]t+ ,decemb] #ca1 #bjad4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to am\nts paid or    
incurr$ aft] ,decemb] #ca1 #bjac4