#aaf? ,,congress  #a/ ,session  ,h4 ,r4 
#ecgg  ,,an ,,act  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to modify !       
limitation on d$uction ( ,/ate & local  
taxes1 & = o!r purposes4  #a4 ,%ort     
title ,?is ,act may be cit$ z ! ,re/or+ 
,tax ,fairness = ,/ates & ,localities   
,act4  #b4 ,elim9ation = #bjai ( m>riage
 p5alty 9 limitation on d$uction ( ,/ate
 & local taxes  7a7 ,9 g5]al ,section   
#afd7;b7 ( ! ,int]nal ,rev5ue ,code (   
#aihf is am5d$ by add+ at ! end ! foll[+
 new p>agraph3  7#g7 ,special rule =    
limitation on individual d$uctions =    
#bjai ,9 ! case ( a taxable ye> beg9n+  
aft] ,decemb] #ca1 #bjah1 & be=e ,janu>y
 #a1 #bjbj1 if ! adju/$ gross income ( !
 taxpay] = su* taxable ye> does n exce$ 
#ajj1jjj1jjj1 p>agraph 7#f7 %all be     
appli$ by sub/itut+ 7#bj1jjj 9 ! case ( 
a jo9t return7 = 7#e1jjj 9 ! case ( a   
m>ri$ individual fil+ a sep>ate return74
  4  7b7 ,effective date ,! am5dm5t made
 by ?is section %all apply to taxable   
ye>s beg9n+ aft] ,decemb] #ca1 #bjah4   

#c4 ,elim9ation = #bjbj & #bjba (       
limitation on d$uction ( ,/ate & local  
taxes  7a7 ,9 g5]al ,section #afd7;b7 ( 
! ,int]nal ,rev5ue ,code ( #aihf1 z     
am5d$ by section #b1 is fur!r am5d$ by  
add+ at ! end ! foll[+ new p>agraph3    
7#h7 ,susp5sion ( doll> limitation on   
,/ate & local taxes = #bjbj & #bjba     
7,a7 ,9 g5]al ,9 ! case ( any taxable   
ye> beg9n+ 9 #bjbj or #bjba1 subp>agraph
 7,b7 ( p>agraph 7#f7 %all n apply4     
7,b7 ,exception = c]ta9 high-income     
taxpay]s ,subp>agraph 7,a7 %all n apply 
to any taxpay] = any taxable ye> if !   
adju/$ gross income ( su* taxpay] = su* 
taxable ye> exce$s #ajj1jjj1jjj4  4  7b7
 ,con=m+ am5dm5ts ,section #afd7;b77#f7 
( ! ,int]nal ,rev5ue ,code ( #aihf is   
am5d$--  7#a7 by /rik+ ,= purposes (    
subp>agraph 7,b7 & ins]t+ ,= purposes ( 
?is section2  7#b7 by /rik+ ,janu>y #a1 
#bjah & ins]t+ ,janu>y #a1 #bjbb2  7#c7 
by /rik+ ,decemb] #ca1 #bjag1 %all &    
ins]t+ ,decemb] #ca1 #bjba1 %all2 &     
7#d7 by add+ at ! end ! foll[+3 ,=      

purposes ( ?is section1 9 ! case ( ,/ate
 or local taxes ) respect to any real or
 p]sonal prop]ty paid dur+ a taxable ye>
 beg9n+ 9 #bjbj or #bjba1 ! ,secret>y   
%all prescribe rules :i* treat all or a 
portion ( su* taxes z paid 9 a taxable  
ye> or ye>s o!r ?an ! taxable ye> 9 :i* 
actually paid z necess>y or appropriate 
to prev5t ! avoidance ( ! limitations ( 
?is subsection44  7c7 ,effective date ,!
 am5dm5ts made by ?is section %all apply
 to taxes paid or accru$ 9 taxable ye>s 
beg9n+ aft] ,decemb] #ca1 #bjai4  #d4   
,increase 9 d$uction = c]ta9 exp5ses (  
elem5t>y & second>y s*ool tea*]s  7a7   
,increase ,section #fb7;a77#b77;,d7 ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by /rik+ #bej & ins]t+ #a1jjj4  7b7     
,con=m+ am5dm5ts ,section #fb7;d77#c7 ( 
! ,int]nal ,rev5ue ,code ( #aihf is     
am5d$-- 7#a7 by /rik+ #bjae & ins]t+    
#bjai2  7#b7 by /rik+ #bej & ins]t+     
#a1jjj2 &  7#c7 9 subp>agraph 7,b71 by  
/rik+ #bjad & ins]t+ #bjah4  7c7        
,effective date ,! am5dm5ts made by ?is 

section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjah4  #e4   
,above-!-l9e d$uction all[$ = c]ta9     
exp5ses ( fir/ respond]s  7a7 ,9 g5]al  
,section #fb7;a77#b7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$ by add+  
at ! end ! foll[+ new subp>agraph3  7,f7
 ,c]ta9 exp5ses ( fir/ respond]s ,!     
d$uctions all[$ by section #afb :i*     
consi/ ( exp5ses1 n 9 excess ( #a1jjj1  
paid or incurr$ by a fir/ respond]-- 7i7
 z tuition or fees = ! p>ticipation ( ! 
fir/ respond] 9 pr(essional developm5t  
c\rses relat$ to s]vice z a fir/        
respond]2 or  7ii7 = uni=ms us$ by !    
fir/ respond] 9 s]vice z a fir/         
respond]4  4  7b7 ,fir/ respond] def9$  
,section #fb7;d7 ( ! ,int]nal ,rev5ue   
,code ( #aihf is am5d$ by add+ at ! end 
! foll[+ new p>agraph3  7#d7 ,fir/      
respond] ,= purposes ( subsection       
7a77#b77;,f71 ! t]m fir/ respond] means1
 ) respect to any taxable ye>1 any      
individual :o is employ$ z a law        
en=cem5t (fic]1 firefight]1 p>am$ic1 or 

em]g5cy m$ical te*nician = at lea/      
#a1jjj h\rs dur+ su* taxable ye>4  4    
7c7 ,inflation adju/m5t ,section        
#fb7;d77#c7 ( ! ,int]nal ,rev5ue ,code (
 #aihf1 z am5d$ by section #d1 is fur!r 
am5d$ by /rik+ ! #a1jjj am\nt 9         
subsection 7a77#b77;,d7 & ins]t+ !      
#a1jjj am\nt 9 ea* ( subp>agraphs 7,d7 &
 7,f7 ( subsection 7a77#b74  7d7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4  #f4   
,increase ( top m>g9al individual income
 tax rate "u tempor>y rules  7a7 ,9     
g5]al ,! tables conta9$ 9 subp>agraphs  
7,a71 7,b71 7,c71 7,d71 & 7,e7 ( section
 #a7;j77#b7 ( ! ,int]nal ,rev5ue ,code (
 #aihf are ea* am5d$ by /rik+ #cg &     
ins]t+ #ci4f &--  7#a7 9 subp>agraph    
7,a7-- 7,a7 by /rik+ #fjj1jjj ea* place 
su* t]m appe>s & ins]t+ #dgi1jjj2 &     
7,b7 by /rik+ #afa1cgi & ins]t+         
#aai1jbi2  7#b7 9 subp>agraph 7,b7--    
7,a7 by /rik+ #ejj1jjj ea* place su* t]m
 appe>s & ins]t+ #deb1djj2 &  7,b7 by   

/rik+ #adi1bih & ins]t+ #acb1fch2  7#c7 
9 subp>agraph 7,c7-- 7,a7 by /rik+      
#ejj1jjj ea* place su* t]m appe>s &     
ins]t+ #dbe1hjj2 &  7,b7 by /rik+       
#aej1fhi4ej & ins]t+ #abd1gai4ej2 &     
7#d7 9 subp>agraph 7,d7--  7,a7 by /rik+
 #cjj1jjj ea* place su* t]m appe>s &    
ins]t+ #bci1ejj2 &  7,b7 by /rik+       
#hj1fhi4ej & ins]t+ #ei1ead4ej4  7b7    
,con=m+ am5dm5ts  7#a7 ,section         
#a7;j77#d77;,b77iii7 ( ! ,int]nal       
,rev5ue ,code ( #aihf is am5d$-- 7,a7 9 
! matt] prec$+ subclause 7,i71 by /rik+ 
#cg p]c5t & ins]t+ #ci4f p]c5t2  7,b7 9 
subclause 7,,ii71 by /rik+ #cg-p]c5t    
bracket & ins]t+ #ci4f-p]c5t bracket2 & 
7,c7 9 ! head+1 by /rik+ #cg-p]c5t      
bracket & ins]t+ #ci4f-p]c5t bracket4   
7#b7 ,section #a7;j77#d77;,c7 ( su*     
,code is am5d$-- 7,a7 9 clause          
7i77,,ii71 by /rik+ p>agraph            
7#e77;,b77i77,,iv7 & ins]t+ p>agraph    
7#e77;,b77iv72 &  7,b7 by am5d+ clause  
7ii7 to read z foll[s3  7ii7 ! am\nt :i*
 w\ld 7)\t reg>d to ?is p>agraph7 be    

tax$ at a rate bel[ #ci4f p]c5t %all n  
be m ?an ! sum (--  7,i7 ! e>n$ taxable 
income ( su* *ild1 plus  7,,ii7 !       
maximum doll> am\nt = ! #ce-p]c5t rate  
bracket = e/ates & tru/s4  4  7#c7 ,!   
head+ ( section #a7;j77#e7 ( su* ,code  
is am5d$ to read z foll[s3 ,application 
( z]o p]c5t capital ga9 rate brackets4  
7#d7 ,subp>agraphs 7,a7 & 7,b7 ( section
 #a7;j77#e7 ( su* ,code are am5d$ to    
read z foll[s3  7,a7 ,9 g5]al           
,subsection 7h77#a77;,b77i7 %all be     
appli$ by sub/itut+ bel[ ! maximum z]o  
rate am\nt = :i* w\ld 7)\t reg>d to ?is 
p>agraph7 be tax$ at a rate bel[ #be    
p]c5t4  7,b7 ,maximum z]o rate am\nt    
def9$ ,= purposes ( subp>agraph 7,a71 ! 
t]m maximum z]o rate am\nt means--  7i7 
9 ! case ( a jo9t return or surviv+     
sp\se1 #gg1bjj2  7ii7 9 ! case ( an     
individual :o is a head ( h\sehold 7z   
def9$ 9 section #b7;b771 #ea1gjj2  7iii7
 9 ! case ( any o!r individual 7o!r ?an 
an e/ate or tru/71 an am\nt equal to  ( 
! am\nt 9 effect = ! taxable ye> "u     

clause 7i72 &  7iv7 9 ! case ( an e/ate 
or tru/1 #b1fjj4  4  7#e7 ,section      
#a7;j77#e77;,c7 ( su* ,code is am5d$ by 
/rik+ clauses 7i7 & 7ii7 (4  7c7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjai4  7d7   
,section #ae n ,to apply ,section #ae ( 
! ,int]nal ,rev5ue ,code ( #aihf %all n 
apply to any *ange 9 a rate ( tax by    
reason ( any am5dm5t made by ?is        
section4  ,pass$ ! ,h\se (              
,repres5tatives ,decemb] #ai1           
#bjai4;,cl]k4