,i #aafth ,,congress #ast ,session ,h4 ,r4 #ahfg ,,in ,,the ,,house ,,of ,,representatives ,march #be1 #bjai,ms4 ,wild 7for herself1 ,ms4 ,jackson ,lee1 ,ms4 ,norton1 and ,mr4 ,hastings7 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 allow miscellaneous itemized deductions subject to a #b-percent floor and to reinstate the overall limitation on itemized deductions4 #a4 ,short title ,this ,act may be cited as the ,middle ,class ,tax ,deduction ,act of #bjai4 #b4 ,allowance of miscellaneous itemized deductions subject to a #b-percent floor 7a7 ,in general ,section #fg of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7g74 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #c4 ,reinstatement of overall limitation on itemized deductions 7a7 ,in general ,section #fh of the ,internal ,revenue ,code of #aihf is amended by striking subsection 7f74 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4