,,ii  #aac? ,,congress  #b;d ,session   
,s4 #aige  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,janu>y #cj1 #bjad,mrs4
 ,gillibr& introduc$ ! foll[+ bill2 :i* 
0 read twice & ref]r$ to ! ,committee on
 ,f9ance  ,a ,,bill  ,to am5d ! ,int]nal
 ,rev5ue ,code ( #aihf to provide an    
above-!-l9e d$uction = *ild c>e exp5ses1
 & = o!r purposes4  #a4 ,above-!-l9e    
d$uction = *ild c>e exp5ses  7a7 ,9     
g5]al ,"p ,,vii ( sub*apt] ,a ( *apt] #a
 ( ! ,int]nal ,rev5ue ,code ( #aihf is  
am5d$-- 7#a7 by r$esignat+ section #bbd 
z section #bbe1 &  7#b7 by ins]t+ aft]  
section #bbc ! foll[+ new section3      
#bbd4 ,*ild c>e d$uction  7a7 ,all[ance 
( d$uction ,9 ! case ( an individual =  
:i* !re are #a or m qualify+ *ildr5 )   
respect to su* individual = ! taxable   
ye>1 !re %all be all[$ z a d$uction an  
am\nt equal to ! employm5t-relat$       
exp5ses paid by su* individual dur+ !   
taxable ye>4  7b7 ,doll> limitations    
7#a7 ,9 g5]al ,! am\nt all[$ z a        
d$uction "u subsection 7a7 ) respect to 

! taxpay] = any taxable ye> %all n      
exce$-- 7,a7 #g1jjj1 if !re is #a       
qualify+ *ild ) respect to ! taxpay] =  
su* taxable ye>1 or  7,b7 #ad1jjj1 if   
!re are #b or m qualify+ *ildr5 )       
respect to ! taxpay] = su* taxable ye>4 
7#b7 ,adju/m5t = inflation ,9 ! case ( a
 taxable ye> beg9n+ aft] #bjad1 ea* ( ! 
doll> am\nts 9 p>agraph 7#a7 %all be    
increas$ by an am\nt equal to-- 7,a7 su*
 doll> am\nt1 multipli$ by  7,b7 !      
co/-(-liv+ adju/m5t det]m9$ "u section  
#a7;f77#c7 = ! cal5d> ye> 9 :i* su*     
taxable ye> beg9s1 det]m9$ by sub/itut+ 
cal5d> ye> #bjac = cal5d> ye> #aiib 9   
subp>agraph 7,b7 !re(4  ,if any am\nt z 
adju/$ "u ! prec$+ s5t5ce is n a        
multiple ( #ajj1 su* am\nt %all be r\nd$
 to ! next highe/ multiple ( #ajj4  7c7 
,def9itions & special rules ,= purposes 
( ?is section-- 7#a7 ,qualify+ *ild ,!  
t]m qualify+ *ild means a dep5d5t ( !   
taxpay] 7z def9$ 9 section              
#aeb7;a77#a77-- 7,a7 :o has n atta9$ age
 #ac1 or  7,b7 :o is physically or      

m5tally incapable ( c>+ = himself or    
h]self4  7#b7 ,employm5t-relat$ exp5ses 
,! t]m employm5t-relat$ exp5ses has !   
mean+ giv5 su* t]m by section           
#ba7;b77#b71 appli$ z if ! t]ms qualify+
 *ild & qualify+ *ildr51 )9 ! mean+ (   
?is section1 7 sub/itut$ = ! t]ms       
qualify+ individual & qualify+          
individuals1 respectively4  7#c7        
,special rules ,rules simil> to ! rules 
( p>agraphs 7#a71 7#b71 7#c71 7#d71     
7#e71 7#f71 7#i71 & 7#aj7 ( section     
#ba7;e7 %all apply4  7d7 ,d5ial ( d\ble 
b5efit  7#a7 ,9 g5]al ,no d$uction %all 
be all[$ "u ?is section = any exp5se )  
respect to :i* a cr$it is claim$ by !   
taxpay] "u section #ba4  7#b7           
,coord9ation rule ,= coord9ation ) a    
dep5d5t c>e assi/ance program1 see      
section #abi7;e77#g74  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     
,*ild c>e d$uction ,! d$uction all[$ by 

section #bbd4  4  7c7 ,con=m+ am5dm5t   
,subsection 7e7 ( section #bac ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ 1 or z a d$uction "u section  
#bbd1 aft] section #ba4  7d7 ,cl]ical   
am5dm5t ,! table ( sections = "p ,,vii (
 sub*apt] ,a ( *apt] #a ( ! ,int]nal    
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
! item relat+ to section #bbd & by      
ins]t+ ! foll[+ new items3  ,sec4 #bbd4 
,*ild c>e d$uction4,sec4 #bbe4 ,cross   
ref]5ce4  4  7e7 ,effective date ,!     
am5dm5ts made by ?is section %all apply 
to exp5ses paid or incurr$ 9 taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjac4