,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ebeg  ,,in ,,the ,,house ,,of  
,,representatives  ,july #cj1 #bjad     
,mrs4 ,mc,morris ,rodgers 7for herself1 
,mrs4 ,capito1 ,mrs4 ,wagner1 ,mrs4     
,ellmers1 ,mrs4 ,bachmann1 ,mr4         
,valadao1 ,mr4 ,rodney ,davis of        
,illinois1 and ,mr4 ,fitzpatrick7       
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    
provide a deduction relating to the     
compensation of the lesser earning      
spouse4  #a4 ,short title ,this ,act may
 be cited as the ,empowering ,families  
at ,home and at ,work ,act4  #b4        
,deduction for lesser earning spouse    
7a7 ,in general ,part ,,vii of          
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by redesignating section #bbd as
 section #bbe and by inserting after    
section #bbc the following new section3 
#bbd4 ,second earner deduction  7a7     

,allowance of deduction ,in the case of 
a taxpayer who files a joint return for 
the taxable year1 there shall be allowed
 as a deduction an amount equal to #bj  
percent of the total compensation of the
 lesser earning spouse4  7b7            
,limitations  7#a7 ,compensation taken  
into account ,the amount of compensation
 taken into account under subsection 7a7
 for the taxable year shall not exceed  
#fj1jjj4  7#b7 ,limitation based on     
income ,the amount allowed as a         
deduction under subsection 7a7 shall be 
zero if the adjusted gross income of the
 taxpayer for the taxable year exceeds  
#aaj1jjj4  7c7 ,compensation ,for       
purposes of this section1 the term      
compensation means the sum of--  7#a7   
wages 7as defined in section #caba71 and
  7#b7 self-employment income 7as       
defined in section #adjb74  4  7b7      
,deduction allowed above-the-,line      
,subsection 7a7 of section #fb of the   
,internal ,revenue ,code of #aihf is    
amended by inserting after paragraph    

7#ba7 the following new paragraph3      
7#bb7 ,second earner deduction ,the     
deduction allowed by section #bbd4  4   
7c7 ,clerical amendment ,the table of   
sections for part ,,vii of subchapter ,a
 of chapter #a of the ,internal ,revenue
 ,code of #aihf is amended by striking  
the item relating to section #bbd and by
 inserting the following new items3     
,sec4 #bbd4 ,second earner deduction4   
,sec4 #bbe4 ,cross reference4  4  7d7   
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjad4