,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #dghj  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,janu>y #aa1 #bjah,mr4
 ,mac,arthur 7= himself1 ,mr4 ,rodney   
,davis ( ,ill9ois1 ,mr4 ,gibbs1 ,mr4    
,johnson ( ,ohio1 ,mr4 ,faso1 ,mr4      
,m>%all1 ,mr4 ,g>rett1 ,mr4 ,ru!r=d1    
,mr4 ,davidson1 ,mr4 ,mooney ( ,we/     
,virg9ia1 ,mr4 ,bacon1 & ,mr4 ,/iv]s7   
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to direct ! ,secret>y ( !      
,treasury to make available an onl9e tax
 calculator to e/imate ! *ange 9 an     
individual's income tax liability )     
respect to ! am5dm5ts made by ! ,tax    
,cuts & ,jobs ,act4  #a4 ,%ort title2   
f9d+s  7a7 ,%ort title ,?is ,act may be 
cit$ z ! ,transp>5cy = ,taxpay]s ,act4  
7b7 ,f9d+s ,congress f9ds z foll[s3     
7#a7 ,mo/ bus9esses h pr(essional       
acc\ntants to assess ! imm$iate effects 
( ! ,tax ,cuts & ,jobs ,act4  7#b7      
,individuals h an imm$iate ne$ to und]/&
 ! impact t ?is legislation may h on !m 

b don't h ! same res\rces z l>ge        
bus9esses to d s4  7#c7 ,x is necess>y =
 ! ,int]nal ,rev5ue ,s]vice to provide  
individuals ) a tool to help aid !m 9   
assess+ ! effect tax re=m w h on _!     
p]sonal f9ances4  #b4 ,onl9e tax        
calculator to det]m9e *ange 9 tax       
liability expect$ by reason ( ! ,tax    
,cuts & ,jobs ,act  7a7 ,9 g5]al ,n lat]
 ?an ,april #a1 #bjah1 ! ,secret>y ( !  
,treasury %all make publicly available  
an onl9e tool t all[s taxpay]s 7o!r ?an 
corporations7 to calculate ! approximate
 *ange 9 ! income tax liability ( !     
taxpay] by reason ( ,public ,law #aae-ig
 7commonly kn[n z ! ,tax ,cuts & ,jobs  
,act7 by det]m9+ a simplifi$ e/imate ( !
 taxpay]'s income tax liability t w\ld  
be det]m9$ = ! taxpay]'s taxable ye>    
beg9n+ 9 #bjag if ! am5dm5ts made by    
,public ,law #aae-ig 7commonly kn[n z ! 
,tax ,cuts & ,jobs ,act7 :i* apply =    
taxable ye>s beg9n+ 9 #bjah1 appli$ to  
taxable ye>s beg9n+ 9 #bjag4  7b7 ,items
 tak5 into acc\nt 9 det]m9+ simplifi$   

e/imates  7#a7 ,9 g5]al ,= purposes (   
mak+ simplifi$ e/imates ( income tax    
liability "u subsection 7a71 ! onl9e    
tool made available "u su* subsection   
%all take into acc\nt ! foll[+ factors )
 respect to ! taxpay]3  7,a7 ,! fil+    
/atus & income ( ! taxpay]4  7,b7 ,!    
numb] ( qualify+ *ildr5 & o!r dep5d5ts (
 ! taxpay]4  7,c7 ,! d$uctions all[able 
to ! taxpay] = mortgage int]e/1 *>itable
 contributions1 m$ical exp5ses1 tuition1
 & ,/ate & local taxes4  7,d7 ,su* o!r  
factors z ! ,secret>y det]m9es          
appropriate4  7#b7 ,limitation on       
complexity ,9 det]m9+ ! factors :i* are 
appropriate to take into acc\nt "u      
p>agraph 7#a77;,d71 ! ,secret>y %all    
ensure t ! onl9e tool is z simple &     
quick to use = taxpay]s z is reasonably 
possible4  7#c7 ,n applicable to bus9ess
 income ,except z o!rwise det]m9$ to be 
feasible by ! ,secret>y 7& consi/5t ) ! 
requirem5t ( p>agraph 7#b771 ! onl9e    
tool made available "u subsection 7a7   
%all n apply ) respect to income &      

d$uctions attributable to ! conduct (   
any trade or bus9ess4  7c7 ,special     
rules  7#a7 ,publicity ,! ,secret>y %all
 publicize ! availability ( ! onl9e tool
 made available "u subsection 7a74 ,su* 
publicity %all include notices ( su*    
tool's availability 9 connection ) mak+ 
available individual income tax return  
=ms & in/ructions & by includ+ a writt5 
notice ( su* tool's availability ) any  
income tax refund mail$ to an           
individual4  7#b7 ,disclaim] ,! onl9e   
tool made available "u subsection 7a71 &
 ! publicity ( su* tool "u p>agraph     
7#a71 %all make cle> t su* tool is      
design$ to provide simplifi$ e/imates ( 
! income tax liability ( ! taxpay] & t !
 taxpay]'s actual income tax liability  
may diff] f ! simplifi$ e/imates provid$
 by ! tool4  7#c7 ,ref]5ces to ,secret>y
 ,= purposes ( ?is section1 ! t]ms      
,secret>y ( ! ,treasury & ,secret>y ea* 
mean ! ,secret>y ( ! ,treasury or 8     
designee4