,i  #aafth ,,congress  #b;d ,session    
,h4 ,r4 #fhef  ,,in ,,the ,,house ,,of  
,,representatives  ,may #ac1 #bjbj,ms4  
,snchez 7for herself and ,mr4 ,ferguson7
 introduced the following bill2 which   
was referred to the ,committee on ,ways 
and ,means  ,a ,,bill  ,to amend the    
,internal ,revenue ,code of #aihf is    
amended to allow a deduction for        
investment advisory expenses of certain 
funeral and cemetery trusts during      
suspension of miscellaneous itemized    
deductions4  #a4 ,deduction for         
investment advisory expenses of certain 
funeral and cemetery trusts allowed     
during suspension of miscellaneous      
itemized deductions  7a7 ,in general    
,section #fg7;g7 of the ,internal       
,revenue ,code of #aihf is amended--    
7#a7 by striking ,notwithstanding and   
inserting the following3  7#a7 ,in      
general ,notwithstanding  1 and  7#b7 by
 adding at the end the following new    
paragraph3  7#b7 ,deduction for         
investment advisory expenses of certain 

funeral and cemetery trusts allowed     
during suspension ,in the case of any   
qualified funeral trust 7as defined in  
section #fhe7;b77 or cemetery perpetual 
care fund 7described in section #fdb7;i7
 and meeting the requirements of        
paragraphs 7#a7 and 7#b7 thereof71      
subsection 7a7 and paragraph 7#a7 of    
this subsection shall not apply to any  
deduction allowed for investment        
advisory expenses for a taxable year    
beginning after ,december #ca1 #bjai1   
and before ,january #a1 #bjbf4  4  7b7  
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjai4