#aafth ,,congress #ast ,session ,h4 ,r4 #ecgg ,,an ,,act ,to amend the ,internal ,revenue ,code of #aihf to modify the limitation on deduction of ,state and local taxes1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,restoring ,tax ,fairness for ,states and ,localities ,act4 #b4 ,elimination for #bjai of marriage penalty in limitation on deduction of ,state and local taxes 7a7 ,in general ,section #afd7;b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#g7 ,special rule for limitation on individual deductions for #bjai ,in the case of a taxable year beginning after ,december #ca1 #bjah1 and before ,january #a1 #bjbj1 if the adjusted gross income of the taxpayer for such taxable year does not exceed #ajj1jjj1jjj1 paragraph 7#f7 shall be applied by substituting 7#bj1jjj in the case of a joint return7 for 7#e1jjj in the case of a married individual filing a separate return74 4 7b7 ,effective date ,the amendment made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #c4 ,elimination for #bjbj and #bjba of limitation on deduction of ,state and local taxes 7a7 ,in general ,section #afd7;b7 of the ,internal ,revenue ,code of #aihf1 as amended by section #b1 is further amended by adding at the end the following new paragraph3 7#h7 ,suspension of dollar limitation on ,state and local taxes for #bjbj and #bjba 7,a7 ,in general ,in the case of any taxable year beginning in #bjbj or #bjba1 subparagraph 7,b7 of paragraph 7#f7 shall not apply4 7,b7 ,exception for certain high-income taxpayers ,subparagraph 7,a7 shall not apply to any taxpayer for any taxable year if the adjusted gross income of such taxpayer for such taxable year exceeds #ajj1jjj1jjj4 4 7b7 ,conforming amendments ,section #afd7;b77#f7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking ,for purposes of subparagraph 7,b7 and inserting ,for purposes of this section2 7#b7 by striking ,january #a1 #bjah and inserting ,january #a1 #bjbb2 7#c7 by striking ,december #ca1 #bjag1 shall and inserting ,december #ca1 #bjba1 shall2 and 7#d7 by adding at the end the following3 ,for purposes of this section1 in the case of ,state or local taxes with respect to any real or personal property paid during a taxable year beginning in #bjbj or #bjba1 the ,secretary shall prescribe rules which treat all or a portion of such taxes as paid in a taxable year or years other than the taxable year in which actually paid as necessary or appropriate to prevent the avoidance of the limitations of this subsection44 7c7 ,effective date ,the amendments made by this section shall apply to taxes paid or accrued in taxable years beginning after ,december #ca1 #bjai4 #d4 ,increase in deduction for certain expenses of elementary and secondary school teachers 7a7 ,increase ,section #fb7;a77#b77;,d7 of the ,internal ,revenue ,code of #aihf is amended by striking #bej and inserting #a1jjj4 7b7 ,conforming amendments ,section #fb7;d77#c7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by striking #bjae and inserting #bjai2 7#b7 by striking #bej and inserting #a1jjj2 and 7#c7 in subparagraph 7,b71 by striking #bjad and inserting #bjah4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjah4 #e4 ,above-the-line deduction allowed for certain expenses of first responders 7a7 ,in general ,section #fb7;a77#b7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subparagraph3 7,f7 ,certain expenses of first responders ,the deductions allowed by section #afb which consist of expenses1 not in excess of #a1jjj1 paid or incurred by a first responder-- 7i7 as tuition or fees for the participation of the first responder in professional development courses related to service as a first responder2 or 7ii7 for uniforms used by the first responder in service as a first responder4 4 7b7 ,first responder defined ,section #fb7;d7 of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new paragraph3 7#d7 ,first responder ,for purposes of subsection 7a77#b77;,f71 the term first responder means1 with respect to any taxable year1 any individual who is employed as a law enforcement officer1 firefighter1 paramedic1 or emergency medical technician for at least #a1jjj hours during such taxable year4 4 7c7 ,inflation adjustment ,section #fb7;d77#c7 of the ,internal ,revenue ,code of #aihf1 as amended by section #d1 is further amended by striking the #a1jjj amount in subsection 7a77#b77;,d7 and inserting the #a1jjj amount in each of subparagraphs 7,d7 and 7,f7 of subsection 7a77#b74 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 #f4 ,increase of top marginal individual income tax rate under temporary rules 7a7 ,in general ,the tables contained in subparagraphs 7,a71 7,b71 7,c71 7,d71 and 7,e7 of section #a7;j77#b7 of the ,internal ,revenue ,code of #aihf are each amended by striking #cg and inserting #ci4f and-- 7#a7 in subparagraph 7,a7-- 7,a7 by striking #fjj1jjj each place such term appears and inserting #dgi1jjj2 and 7,b7 by striking #afa1cgi and inserting #aai1jbi2 7#b7 in subparagraph 7,b7-- 7,a7 by striking #ejj1jjj each place such term appears and inserting #deb1djj2 and 7,b7 by striking #adi1bih and inserting #acb1fch2 7#c7 in subparagraph 7,c7-- 7,a7 by striking #ejj1jjj each place such term appears and inserting #dbe1hjj2 and 7,b7 by striking #aej1fhi4ej and inserting #abd1gai4ej2 and 7#d7 in subparagraph 7,d7-- 7,a7 by striking #cjj1jjj each place such term appears and inserting #bci1ejj2 and 7,b7 by striking #hj1fhi4ej and inserting #ei1ead4ej4 7b7 ,conforming amendments 7#a7 ,section #a7;j77#d77;,b77iii7 of the ,internal ,revenue ,code of #aihf is amended-- 7,a7 in the matter preceding subclause 7,i71 by striking #cg percent and inserting #ci4f percent2 7,b7 in subclause 7,,ii71 by striking #cg-percent bracket and inserting #ci4f-percent bracket2 and 7,c7 in the heading1 by striking #cg-percent bracket and inserting #ci4f-percent bracket4 7#b7 ,section #a7;j77#d77;,c7 of such ,code is amended-- 7,a7 in clause 7i77,,ii71 by striking paragraph 7#e77;,b77i77,,iv7 and inserting paragraph 7#e77;,b77iv72 and 7,b7 by amending clause 7ii7 to read as follows3 7ii7 the amount which would 7without regard to this paragraph7 be taxed at a rate below #ci4f percent shall not be more than the sum of-- 7,i7 the earned taxable income of such child1 plus 7,,ii7 the maximum dollar amount for the #ce-percent rate bracket for estates and trusts4 4 7#c7 ,the heading of section #a7;j77#e7 of such ,code is amended to read as follows3 ,application of zero percent capital gain rate brackets4 7#d7 ,subparagraphs 7,a7 and 7,b7 of section #a7;j77#e7 of such ,code are amended to read as follows3 7,a7 ,in general ,subsection 7h77#a77;,b77i7 shall be applied by substituting below the maximum zero rate amount for which would 7without regard to this paragraph7 be taxed at a rate below #be percent4 7,b7 ,maximum zero rate amount defined ,for purposes of subparagraph 7,a71 the term maximum zero rate amount means-- 7i7 in the case of a joint return or surviving spouse1 #gg1bjj2 7ii7 in the case of an individual who is a head of household 7as defined in section #b7;b771 #ea1gjj2 7iii7 in the case of any other individual 7other than an estate or trust71 an amount equal to of the amount in effect for the taxable year under clause 7i72 and 7iv7 in the case of an estate or trust1 #b1fjj4 4 7#e7 ,section #a7;j77#e77;,c7 of such ,code is amended by striking clauses 7i7 and 7ii7 of4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4 7d7 ,section #ae not ,to apply ,section #ae of the ,internal ,revenue ,code of #aihf shall not apply to any change in a rate of tax by reason of any amendment made by this section4 ,passed the ,house of ,representatives ,december #ai1 #bjai4;,clerk4