,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #cicf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #i1 #bjbc,mr4   
,smi? ( ,miss\ri introduc$ ! foll[+     
bill2 :i* 0 ref]r$ to ! ,committee on   
,ways & ,means  ,a ,,bill  ,to am5d !   
,int]nal ,rev5ue ,code ( #aihf to r5ame 
! /&>d d$uction ! gu>ante$ d$uction1 &  
to add a bonus am\nt to ! gu>ante$      
d$uction = taxable ye>s #bjbd & #bjbe4  
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,tax ,cuts = ,work+ ,families ,act4   
#b4 ,/&>d d$uction r5am$ gu>ante$       
d$uction  7a7 ,9 g5]al ,section #fc ( ! 
,int]nal ,rev5ue ,code ( #aihf is       
am5d$--  7#a7 by /rik+ /&>d d$uction ea*
 place x appe>s & ins]t+ gu>ante$       
d$uction1 &  7#b7 9 subsection 7c7--    
7,a7 9 ! head+1 by /rik+ ,/&>d d$uction 
& ins]t+ ,gu>ante$ d$uction1  7,b7 9 !  
head+ ( p>agraph 7#b71 by /rik+ /&>d    
d$uction & ins]t+ gu>ante$ d$uction1    
7,c7 9 ! head+ ( p>agraph 7#c71 by /rik+
 /&>d d$uction & ins]t+ gu>ante$        
d$uction1  7,d7 9 ! head+ ( p>agraph    

7#e71 by /rik+ /&>d d$uction & ins]t+   
gu>ante$ d$uction1  7,e7 9 ! head+ (    
p>agraph 7#f71 by /rik+ /&>d d$uction & 
ins]t+ gu>ante$ d$uction1 &  7,f7 9 !   
head+ ( p>agraph 7#g77;,a71 by /rik+    
/&>d d$uction & ins]t+ gu>ante$         
d$uction4  7b7 ,con=m+ am5dm5ts  7#a7   
,section #a7;g77#d77;,a7 ( su* ,code is 
am5d$ by /rik+ /&>d d$uction & ins]t+   
gu>ante$ d$uction4  7#b7 ,section       
#ef7;b77#a77;,d7 ( su* ,code is am5d$-- 
7,a7 9 ! head+1 by /rik+ ,/&>d d$uction 
& ins]t+ gu>ante$ d$uction1 &  7,b7 by  
/rik+ /&>d d$uction & ins]t+ gu>ante$   
d$uction4  7#c7 ,section #hfa7;b7 ( su* 
,code is am5d$ by /rik+ /&>d d$uction & 
ins]t+ gu>ante$ d$uction4  7#d7 ,section
 #hfb7;b7 ( su* ,code is am5d$ by /rik+ 
/&>d d$uction & ins]t+ gu>ante$         
d$uction4  7#e7 ,section #acih7;c7 ( su*
 ,code is am5d$-- 7,a7 9 ! head+1 by    
/rik+ /&>d d$uction & ins]t+ gu>ante$   
d$uction1  7,b7 9 ! head+ ( p>agraph    
7#c71 by /rik+ /&>d d$uction & ins]t+   
gu>ante$ d$uction1 &  7,c7 by /rik+ /&>d

 d$uction & ins]t+ gu>ante$ d$uction4   
7#f7 ,section #cdjb ( su* ,code is am5d$
 by /rik+ /&>d d$uction ea* place x     
appe>s & ins]t+ gu>ante$ d$uction4  7#g7
 ,section #fjab ( su* ,code is am5d$ by 
/rik+ /&>d d$uction ea* place x appe>s &
 ins]t+ gu>ante$ d$uction4  7#h7        
,section #fjac7;b77#c77;,a7 ( su* ,code 
is am5d$ by /rik+ /&>d d$uction & ins]t+
 gu>ante$ d$uction4  7#i7 ,section      
#fjad7;b77#d7 ( su* ,code is am5d$ by   
/rik+ /&>d d$uction & ins]t+ gu>ante$   
d$uction4  7#aj7 ,section #fccd ( su*   
,code is am5d$ by /rik+ /&>d d$uction   
ea* place x appe>s & ins]t+ gu>ante$    
d$uction4  7c7 ,effective date ,!       
am5dm5ts made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbc4  #c4 ,bonus gu>ante$        
d$uction = #bjbd & #bjbe  7a7 ,9 g5]al  
,section #fc7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf 7z am5d$ by section #b7 is
 am5d$ by add+ at ! end ! foll[+ new    
p>agraph3  7#h7 ,bonus gu>ante$ d$uction
 = taxable ye>s #bjbd & #bjbe  7,a7 ,9  

g5]al ,9 ! case ( a taxable ye> beg9n+  
aft] ,decemb] #ca1 #bjbc1 & be=e ,janu>y
 #a1 #bjbf1 ! gu>ante$ d$uction %all be 
increas$ by ! am\nt ( ! bonus gu>ante$  
d$uction4  7,b7 ,bonus gu>ante$ d$uction
 ,= purposes ( ?is p>agraph1 ! bonus    
gu>ante$ d$uction is-- 7i7 #d1jjj 9 !   
case ( a jo9t return or a surviv+ sp\se 
7z def9$ 9 section #b7;a771  7ii7 #c1jjj
 9 ! case ( a head ( h\sehold1 &  7iii7 
#b1jjj 9 any o!r case4  7,c7 ,adju/m5t =
 inflation ,9 ! case ( a taxable ye>    
beg9n+ aft] #bjbd1 ea* doll> am\nt 9    
subp>agraph 7,b7 %all be increas$ by an 
am\nt equal to-- 7i7 su* doll> am\nt1   
multipli$ by  7ii7 ! co/-(-liv+ adju/m5t
 det]m9$ "u section #a7;f77#c7 = !      
cal5d> ye> 9 :i* ! taxable ye> beg9s1   
det]m9$ by sub/itut+ #bjbc = #bjaf 9    
subp>agraph 7,a77ii7 !re(4  ,if any     
increase "u ?is subp>agraph is n a      
multiple ( #ej1 su* increase %all be    
r\nd$ to ! next l[e/ multiple ( #ej4    
7,d7 ,limitation on bonus gu>ante$      
d$uction bas$ on modifi$ adju/$ gross   

income  7i7 ,9 g5]al ,! bonus gu>ante$  
d$uction det]m9$ "u subp>agraph 7,b7    
%all be r$uc$ 7b n bel[ z]o7 by #e p]c5t
 ( s mu* ( ! taxpay]'s modifi$ adju/$   
gross income z exce$s ! ?re%old am\nt4  
,= purposes ( ! prec$+ s5t5ce1 ! t]m    
modifi$ adju/$ gross income means adju/$
 gross income increas$ by any am\nt     
exclud$ f gross income "u section #iaa1 
#ica1 or #icc4  7ii7 ,?re%old am\nt ,=  
purposes ( clause 7i71 ! ?re%old am\nt  
is-- 7,i7 #djj1jjj 9 ! case ( a jo9t    
return or a surviv+ sp\se 7z def9$ 9    
section #b7;a771  7,,ii7 #cjj1jjj 9 !   
case ( a head ( h\sehold1 &  7,,iii7    
#bjj1jjj 9 any o!r case4  4  7b7        
,effective date ,! am5dm5ts made by ?is 
subsection %all apply to taxable ye>s   
beg9n+ aft] ,decemb] #ca1 #bjbc4