,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #cafh  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #aj1 #bjai,mr4  
,flores introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to all[ c]ta9 legal fees 
& inve/m5t fees to be tak5 into acc\nt z
 miscellane\s itemiz$ d$uctions4  #a4   
,c]ta9 fees tak5 into acc\nt z          
miscellane\s itemiz$ d$uction  7a7 ,9   
g5]al ,section #fg7;g7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+3 ,9 ! case ( any legal
 fees1 or inve/m5t fees1 paid or incurr$
 by an individual = ! production (      
income or 9 connection ) ! p]=mance (   
s]vices z an employee1 :i* b = ! prec$+ 
s5t5ce w\ld be tak5 into acc\nt z a     
miscellane\s itemiz$ d$uction "u        
subsection 7a7 = any su* taxable ye>1 ! 
prec$+ s5t5ce %all n apply44  7b7       
,effective date ,! am5dm5t made by ?is  
section %all take effect z if includ$ 9 
! enactm5t ( ,public ,law #aae-ig4  7c7 

,def9itions ,9 ?is section3 7#a7 ,legal 
fees ,! t]m legal fees %all include any 
fee or exp5se paid or incurr$ to e/abli%
 ! basis ( a settlem5t agreem5t4  7#b7  
,inve/m5t fees ,! t]m inve/m5t fees     
means any fee or exp5se paid or incurr$ 
= ! managem5t ( inve/m5ts4