,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cafh  ,,in ,,the ,,house ,,of  
,,representatives  ,june #aj1 #bjai,mr4 
,flores 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 certain legal fees and investment
 fees to be taken into account as       
miscellaneous itemized deductions4  #a4 
,certain fees taken into account as     
miscellaneous itemized deduction  7a7   
,in general ,section #fg7;g7 of the     
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following3 ,in the case of any legal    
fees1 or investment fees1 paid or       
incurred by an individual for the       
production of income or in connection   
with the performance of services as an  
employee1 which but for the preceding   
sentence would be taken into account as 
a miscellaneous itemized deduction under
 subsection 7a7 for any such taxable    
year1 the preceding sentence shall not  

apply44  7b7 ,effective date ,the       
amendment made by this section shall    
take effect as if included in the       
enactment of ,public ,law #aae-ig4  7c7 
,definitions ,in this section3 7#a7     
,legal fees ,the term legal fees shall  
include any fee or expense paid or      
incurred to establish the basis of a    
settlement agreement4  7#b7 ,investment 
fees ,the term investment fees means any
 fee or expense paid or incurred for the
 management of investments4