,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #ieg  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,febru>y #d1 #bjai,mr4
 ,mit*ell introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to make p]man5t   
c]ta9 provisions ( ,public ,law #aae-ig1
 & = o!r purposes4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,tax ,cuts & ,jobs
 ,middle ,class ,enhancem5t ,act4  #b4  
,c]ta9 provisions ( ,public ,law #aae-ig
 made p]man5t ,any provision ( subtitle 
,a or ,b ( ,public ,law #aae-ig1 or any 
am5dm5t made by su* a provision1 t      
t]m9ates on ,decemb] #ca1 #bjbe1 %all n 
t]m9ate on su* date4  #c4 ,increase 9   
/&>d d$uction  7a7 ,9 g5]al ,section    
#fc7;c77#g7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$-- 7#a7 9 subp>agraph    
7,a71 by /rik+ & at ! end ( clause 7i71 
by /rik+ #ab1jjj 9 clause 7ii7 & ins]t+ 
#ac1jjj1 by /rik+ ! p]iod at ! end (    
clause 7ii7 & ins]t+ 1 &1 & by add+ at !
 end ! foll[+ new clause3  7iii7 by     

sub/itut+ #bf1jjj = #bjj p]c5t ( ! doll>
 am\nt 9 effect "u subp>agraph 7,c7 = ! 
taxable ye>  1 &  7#b7 9 subp>agraph    
7,b77ii71 by /rik+ ! #ah1jjj & #ab1jjj  
am\nts & ins]t+ ! doll> am\nts4  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
! enactm5t ( section #aajba ( ,public   
,law #aae-ig4  #d4 ,r$uction 9 m$ical   
exp5se d$uction floor  7a7 ,9 g5]al     
,section #bac ( ! ,int]nal ,rev5ue ,code
 ( #aihf is am5d$-- 7#a7 9 subsection   
7a71 by /rik+ #aj p]c5t & ins]t+ #g4e   
p]c5t1 &  7#b7 by /rik+ subsection 7f74 
7b7 ,m9imum tax pref]5ce n ,to apply    
,section #ef7;b77#a7 is am5d$ by /rik+  
subp>agraph 7,b74  7c7 ,effective date  
,! am5dm5ts made by ?is section %all    
take effect z if includ$ 9 ! enactm5t ( 
section #aajbg ( ,public ,law #aae-ig4  
#e4 ,increase 9 refundable portion ( !  
*ild tax cr$it  7a7 ,9 g5]al ,section   
#bd ( ! ,int]nal ,rev5ue ,code ( #aihf  
is am5d$-- 7#a7 9 subsection            
7d77#a77;,a71 by ins]t+ 1 subsection    

7h77#d71 aft] ?is subsection1 &  7#b7 9 
subsection 7h71 by /rik+ p>agraph 7#e7 &
 r$esignat+ p>agraphs 7#f7 & 7#g7 z     
p>agraph 7#e7 & 7#f71 respectively4  7b7
 ,con=m+ am5dm5ts ,p>agraphs 7#a7 &     
7#d77;,c7 ( section #bd7;h7 ( ! ,int]nal
 ,rev5ue ,code ( #aihf are ea* am5d$ by 
/rik+ 7#g7 & ins]t+ 7#f74  7c7          
,effective date ,! am5dm5ts made by ?is 
section %all take effect z if includ$ 9 
! enactm5t ( section #aajbb ( ,public   
,law #aae-ig4