,i #aafth ,,congress #b;d ,session ,h4 ,r4 #ehfc ,,in ,,the ,,house ,,of ,,representatives ,february #ab1 #bjbj,mrs4 ,hartzler 7for herself1 ,mr4 ,garamendi1 ,mr4 ,meadows1 ,mr4 ,norcross1 ,mr4 ,stewart1 ,mr4 ,larsen of ,washington1 ,mr4 ,cole1 ,mr4 ,courtney1 ,mr4 ,smith of ,missouri1 ,mr4 ,riggleman1 ,mr4 ,lamborn1 ,mr4 ,budd1 ,mr4 ,norman1 ,mr4 ,banks1 ,mr4 ,cline1 ,mr4 ,spano1 ,mr4 ,grothman1 ,mr4 ,yoho1 ,mr4 ,johnson of ,south ,dakota1 ,mr4 ,loudermilk1 ,mr4 ,la,malfa1 ,mr4 ,david ,p4 ,roe of ,tennessee1 ,mr4 ,flores1 ,mr4 ,mc,kinley1 ,mr4 ,king of ,iowa1 and ,mr4 ,duncan7 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 married couples to apply the student loan interest deduction limitation separately to each spouse1 and for other purposes4 #a4 ,student loan interest deduction limitation applied separately to each spouse 7a7 ,in general ,section #bba7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended to read as follows3 7#a7 ,in general ,the interest taken into account with respect to a taxpayer for a taxable year under subsection 7a7 for indebtedness incurred by an individual shall not exceed #b1ejj4 4 7b7 ,conforming amendments ,section #bba of such ,code is amended-- 7#a7 in subsection 7b71 by striking the heading and inserting ,dollar limitations1 and 7#b7 by amending subsection 7e7 to read as follows3 7e7 ,denial of double benefit ,no deduction shall be allowed under this section for any amount for which a deduction is allowable under any other provision of this chapter4 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after ,december #ca1 #bjai4