,i  #aagth ,,congress  #ast ,session    
,h4 ,r4 #fjdi  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ah1       
#bjba,mr4 ,smith of ,new ,jersey        
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    
modify the limitation on the deduction  
for ,state and local taxes1 etc4  #a4   
,modification of limitation on deduction
 for ,state and local taxes1 etc  7a7   
,in general ,paragraph 7#f7 of section  
#afd7;b7 of the ,internal ,revenue ,code
 of #aihf is amended-- 7#a7 by striking 
#bjbe in the heading and inserting      
#bjca1  7#b7 by striking ,january #a1   
#bjbf and inserting ,january #a1 #bjcb1 
7#c7 in subparagraph 7,a71 by inserting 
or section #baf7;a77#a7 after subsection
 7a77#a71  7#d7 in subparagraph 7,b7--  
7,a7 by inserting 7and any tax described
 in any such paragraph taken into       
account under section #baf7;a77#a77     
after paragraph 7#e7 of this subsection1

 and  7,b7 by striking shall not exceed 
#aj1jjj 7#e1jjj in the case of a married
 individual filing a separate return74  
and inserting shall not exceed-- 7i7 in 
the case of any taxable year beginning  
after ,december #ca1 #bjbj1 and before  
,january #a1 #bjca1 #hj1jjj 7#dj1jjj in 
the case of an estate1 trust1 or married
 individual filing a separate return71  
and  7ii7 in the case of any taxable    
year beginning after ,december #ca1     
#bjcj1 and before ,january #a1 #bjcb1   
#aj1jjj 7#e1jjj in the case of an       
estate1 trust1 or married individual    
filing a separate return74  1 and  7#e7 
by striking the last sentence and       
inserting the following3 ,in the case of
 taxes paid during a taxable year       
beginning before ,january #a1 #bjca1 the
 ,secretary shall prescribe regulations 
or other guidance which treat all or a  
portion of such taxes as paid in a      
taxable year or years other than the    
taxable year in which actually paid as  
necessary or appropriate to prevent the 

avoidance of the limitations of this    
paragraph44  7b7 ,effective date ,the   
amendments made by this section shall   
apply to taxable years beginning after  
,december #ca1 #bjbj4  7c7 ,no inference
 ,the amendments made by paragraphs     
7#c71 7#d77;,a71 and 7#e7 shall not be  
construed to create any inference with  
respect to the proper application of    
section #afd7;b77#f7 or section #baf7;a7
 with respect to any taxable year       
beginning before ,january #a1 #bjba4