,i  #aaf? ,,congress  #b;d ,session  ,h4
 ,r4 #fhef  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,may #ac1 #bjbj,ms4   
,sn*ez 7= h]self & ,mr4 ,f]guson7       
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf is am5d$ to all[ a        
d$uction = inve/m5t advisory exp5ses (  
c]ta9 fun]al & cemet]y tru/s dur+       
susp5sion ( miscellane\s itemiz$        
d$uctions4  #a4 ,d$uction = inve/m5t    
advisory exp5ses ( c]ta9 fun]al &       
cemet]y tru/s all[$ dur+ susp5sion (    
miscellane\s itemiz$ d$uctions  7a7 ,9  
g5]al ,section #fg7;g7 ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ ,not)/&+ & ins]t+ ! foll[+3  7#a7
 ,9 g5]al ,not)/&+  1 &  7#b7 by add+ at
 ! end ! foll[+ new p>agraph3  7#b7     
,d$uction = inve/m5t advisory exp5ses ( 
c]ta9 fun]al & cemet]y tru/s all[$ dur+ 
susp5sion ,9 ! case ( any qualifi$      
fun]al tru/ 7z def9$ 9 section #fhe7;b77
 or cemet]y p]petual c>e fund 7describ$ 

9 section #fdb7;i7 & meet+ ! requirem5ts
 ( p>agraphs 7#a7 & 7#b7 !re(71         
subsection 7a7 & p>agraph 7#a7 ( ?is    
subsection %all n apply to any d$uction 
all[$ = inve/m5t advisory exp5ses = a   
taxable ye> beg9n+ aft] ,decemb] #ca1   
#bjai1 & be=e ,janu>y #a1 #bjbf4  4  7b7
 ,effective date ,! am5dm5ts made by ?is
 section %all apply to taxable ye>s     
beg9n+ aft] ,decemb] #ca1 #bjai4