,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #deab  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,april #bi1 #bjad ,mr4
 ,jolly introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% a maximum rate
 ( ,f$]al1 ,/ate1 & local tax impos$ on 
taxpay]s4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,alt]native ,maximum ,tax  
,act or ! ,max ,tax ,act4  #b4 ,maximum 
tax impos$  7a7 ,9 g5]al ,"p ,i (       
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #c ! foll[+ new section3  
#d4 ,maximum tax impos$  7a7 ,9 g5]al   
,not)/&+ any o!r provision ( ?is        
subtitle1 ! tax impos$ "u ?is *apt] on a
 taxpay] o!r ?an a corporation = !      
taxable ye> %all n exce$ ! am\nt :i* :51
 add$ to ! tax am\nts describ$ 9        
subsection 7b71 be>s ! same ratio z #ej 
p]c5t ( adju/$ gross income ( ! taxpay] 
= ! taxable ye> be>s to ! adju/$ gross  
income ( ! taxpay] = ! taxable ye>4  7b7

 ,tax am\nts describ$ ,= purposes ?is   
section1 ! tax am\nts describ$ 9 ?is    
subsection are ! am\nts ( tax paid = any
 p]iod 7or allocable portion !re(7 9 !  
taxable ye> "u any ( ! foll[+ ,f$]al1   
,/ate1 or local taxes3  7#a7 ,air       
transportation taxes4  7#b7 ,biodiesel  
fuel taxes4  7#c7 ,cig>ette taxes4  7#d7
 ,m$ic>e tax4  7#e7 ,social ,security   
tax4  7#f7 ,e/ate taxes4  7#g7          
,insurance taxes1 includ+ insurance     
premium taxes1 excise taxes on          
compreh5sive heal? insurance plans1 &   
individual heal? insurance m&ate taxes4 
7#h7 ,f$]al unemploym5t taxes4  7#i7    
,g>bage taxes4  7#aj7 ,gasol9e taxes4   
7#aa7 ,gift taxes4  7#ab7 ,hotel taxes4 
7#ac7 ,import taxes4  7#ad7 ,income tax1
 includ+ city1 ,/ate1 & c\nty4  7#ae7   
,inh]itance taxes4  7#af7 ,int]/ate us] 
diesel fuel taxes4  7#ag7 ,inv5tory     
taxes4  7#ah7 ,liquor taxes4  7#ai7     
,luxury taxes4  7#bj7 ,m$ic>e taxes4    
7#ba7 ,taxes enact$ "u ! ,pati5t        
,protection & ,af=dable ,c>e ,act1      

includ+ ! individual m&ate excise tax & 
! ,m$ic>e tax sur*>ge on inve/m5t income
 ( high e>n+ ,am]icans4  7#bb7 ,tangible
 p]sonal prop]ty taxes4  7#bc7 ,real    
e/ate taxes4  7#bd7 ,sales taxes4  7#be7
 ,self-employm5t taxes4  7#bf7 ,s]vice  
*>ge taxes4  7#bg7 ,sew] & wat] taxes4  
7#bh7 ,special assessm5ts 7city &       
c\nty74  7#bi7 ,/ate unemploym5t taxes  
7,,suta74  7#cj7 ,tann+ taxes4  7#ca7   
,telephone-relat$ taxes1 includ+        
telephone #iaa s]vice taxes1 telephone  
,f$]al excise taxes1 telephone ,f$]al   
univ]sal s]vice fee taxes1 telephone    
m9imum usage sur*>ge taxes1 telephone   
,/ate & local taxes1 telephone univ]sal 
access taxes4  7#cb7 ,tire taxes4  7#cc7
 ,use taxes 7city1 c\nty1 & ,/ate74     
7#cd7 ,utility taxes4  7#ce7 ,vehicle   
regi/ration taxes4  7#cf7 ,wa/e         
managem5t taxes4  7#cg7 ,work]s         
comp5sation taxes4  7c7 ,regulations ,! 
,secret>y %all prescribe su* regulations
 z may be necess>y to c>ry out ?is      
section4  4  7b7 ,cl]ical am5dm5t ,!    

table ( sections = "p ,i ( sub*apt] ,a (
 *apt] #a ( ! ,int]nal ,rev5ue ,code (  
#aihf is am5d$ by ins]t+ aft] ! item    
relat+ to section #c ! foll[+ new item3 
,sec4 #d4 ,maximum tax impos$4  4  7c7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4