,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #eiac  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #bb1 #bjah ,mr4  
,mac,arthur 7= himself & ,mr4           
,fitzpatrick7 introduc$ ! foll[+ bill2  
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to increase !     
limitation on ! ,/ate & local tax       
d$uction = m>ri$ individuals1 & = o!r   
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,family ,tax ,d$uction     
,improvem5t ,act4  #b4 ,increase 9      
limitation on /ate & local tax d$uction 
= m>ri$ individuals  7a7 ,9 g5]al       
,section #afd7;b77#f77;,b7 ( ! ,int]nal 
,rev5ue ,code ( #aihf is am5d$ by /rik+ 
7#e1jjj 9 ! case ( a m>ri$ individual   
fil+ a sep>ate return74 & ins]t+ 7twice 
su* am\nt 9 ! case ( a jo9t return74    
7b7 ,inflation adju/m5t ,section        
#afd7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#g7 ,inflation adju/m5t
 ,9 ! case ( any taxable ye> beg9n+ aft]

 #bjai1 ! #aj1jjj am\nt 9 p>agraph      
7#f77;,b7 %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 7#a77;f77#c7 = !    
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ cal5d> ye> #bjah = 
cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7 
!re(4  ,if any increase "u ?is          
subp>agraph is n a multiple ( #ajj1 su* 
increase %all be r\nd$ to ! next l[e/   
multiple ( #ajj4  4  7c7 ,effective date
 ,! am5dm5ts made by ?is section %all   
apply ) respect to taxable ye>s beg9n+  
aft] ,decemb] #ca1 #bjah4