,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ebeg  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #cj1 #bjad ,mrs4
 ,mc,morris ,rodg]s 7= h]self1 ,mrs4    
,capito1 ,mrs4 ,wagn]1 ,mrs4 ,ellm]s1   
,mrs4 ,ba*mann1 ,mr4 ,valadao1 ,mr4     
,rodney ,davis ( ,ill9ois1 & ,mr4       
,fitzpatrick7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide a      
d$uction relat+ to ! comp5sation ( !    
less] e>n+ sp\se4  #a4 ,%ort title ,?is 
,act may be cit$ z ! ,emp[]+ ,families  
at ,home & at ,"w ,act4  #b4 ,d$uction =
 less] e>n+ sp\se  7a7 ,9 g5]al ,"p     
,,vii ( sub*apt] ,a ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ section #bbd z section    
#bbe & by ins]t+ aft] section #bbc !    
foll[+ new section3  #bbd4 ,second e>n] 
d$uction  7a7 ,all[ance ( d$uction ,9 ! 
case ( a taxpay] :o files a jo9t return 
= ! taxable ye>1 !re %all be all[$ z a  
d$uction an am\nt equal to #bj p]c5t ( !

 total comp5sation ( ! less] e>n+ sp\se4
  7b7 ,limitations  7#a7 ,comp5sation   
tak5 into acc\nt ,! am\nt ( comp5sation 
tak5 into acc\nt "u subsection 7a7 = !  
taxable ye> %all n exce$ #fj1jjj4  7#b7 
,limitation bas$ on income ,! am\nt     
all[$ z a d$uction "u subsection 7a7    
%all be z]o if ! adju/$ gross income ( !
 taxpay] = ! taxable ye> exce$s         
#aaj1jjj4  7c7 ,comp5sation ,= purposes 
( ?is section1 ! t]m comp5sation means !
 sum (--  7#a7 wages 7z def9$ 9 section 
#caba71 &  7#b7 self-employm5t income 7z
 def9$ 9 section #adjb74  4  7b7        
,d$uction all[$ above-!-,l9e ,subsection
 7a7 ( section #fb ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ aft]   
p>agraph 7#ba7 ! foll[+ new p>agraph3   
7#bb7 ,second e>n] d$uction ,! d$uction 
all[$ by section #bbd4  4  7c7 ,cl]ical 
am5dm5t ,! table ( sections = "p ,,vii (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
! item relat+ to section #bbd & by      
ins]t+ ! foll[+ new items3  ,sec4 #bbd4 

,second e>n] d$uction4 ,sec4 #bbe4      
,cross ref]5ce4  4  7d7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjad4