,i  #aah? ,,congress  #a/ ,session  ,h4 
,r4 #difc  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bg1 #bjbc,mr4  
,boyle ( ,p5nsylvania 7= himself1 ,mr4  
,norcross1 ,ms4 ,bonamici1 ,ms4 ,om>1   
,mr4 ,phillips1 ,mr4 ,g>am5di1 ,ms4 ,lee
 ( ,cali=nia1 ,mr4 ,panetta1 ,ms4       
,br[nley1 ,mr4 ,%]man1 ,mr4 ,gomez1 ,ms4
 ,sn*ez1 ,mr4 ,l>son ( ,connecticut1    
,ms4 ,norton1 ,ms4 ,wass]man ,s*ultz1   
,mr4 ,bi%op ( ,georgia1 ,ms4 ,williams (
 ,georgia1 ,mrs4 ,mc,bath1 ,mr4 ,g>ca ( 
,ill9ois1 ,mr4 ,davis ( ,ill9ois1 ,mr4  
,kri%namoor?i1 ,ms4 ,s*ak[sky1 ,mr4     
,fo/]1 ,mr4 ,lyn*1 ,ms4 ,p+ree1 ,mrs4   
,d+ell1 ,ms4 ,slotk91 ,ms4 ,bu%1 ,mr4   
,cleav]1 ,mr4 ,pascrell1 ,ms4 ,/ansbury1
 ,ms4 ,m5g1 ,mr4 ,espaillat1 ,mr4       
,blum5au]1 ,mr4 ,coh51 ,ms4 ,g>cia (    
,texas1 ,mr4 ,doggett1 ,ms4 ,del,bene1  
,mr4 ,gallego1 ,mr4 ,huffman1 ,mr4      
,c>son1 ,mr4 ,m\lton1 ,ms4 ,pressley1   
,mr4 ,rask91 ,mr4 ,kildee1 ,ms4         
,mc,collum1 ,mrs4 ,watson ,coleman1 ,ms4
 ,titus1 ,mr4 ,kilm]1 ,mr4 ,pocan1 ,ms4 

,*u1 ,ms4 ,wat]s1 ,ms4 ,cl>ke ( ,new    
,york1 ,mr4 ,evans1 ,mr4 ,c>twright1    
,mr4 ,ca/ro ( ,texas1 ,ms4 ,jayapal1    
,mr4 ,khanna1 ,mr4 ,s*iff1 ,ms4 ,ca/or (
 ,florida1 ,mr4 ,mfume1 ,ms4 ,leg]      
,f]n&ez1 ,mr4 ,cuell>1 ,ms4 ,wexton1    
,mr4 ,connolly1 ,ms4 ,plaskett1 ,ms4    
,b>ragn1 ,mr4 ,s*neid]1 ,mr4 ,trone1    
,ms4 ,ku/]1 ,mr4 ,m55dez1 ,ms4 ,dean (  
,p5nsylvania1 ,mr4 ,l>s5 ( ,wa%+ton1    
,ms4 ,/rickl&1 ,ms4 ,lee ( ,nevada1     
,mrs4 ,napolitano1 ,ms4 ,de,gette1 ,ms4 
,jackson ,lee1 ,mr4 ,v>gas1 ,ms4        
,%]rill1 ,mr4 ,pallone1 ,mrs4 ,peltola1 
,ms4 ,tokuda1 ,mr4 ,ivey1 ,mr4 ,?an$>1  
,ms4 ,mann+1 ,mr4 ,cas>1 ,mr4 ,johnson (
 ,georgia1 ,mrs4 ,trahan1 ,ms4 ,tlaib1  
,mr4 ,tonko1 ,mr4 ,bey]1 ,mr4 ,cr[1 ,ms4
 ,blunt ,ro*e/]1 ,ms4 ,/ev5s1 ,mr4 ,gre5
 ( ,texas1 ,mr4 ,co/a1 ,ms4 ,port]1 ,mr4
 ,neguse1 ,mr4 ,got!im]1 ,mr4 ,ruiz1    
,ms4 ,wild1 ,mr4 ,fro/1 ,mr4 ,deluzio1  
,ms4 ,de,lauro1 ,mr4 ,nickel1 ,ms4      
,hoyle ( ,oregon1 ,mr4 ,mc,garvey1 ,mr4 
,crd5as1 ,mr4 ,b[man1 ,mr4 ,swalwell1   

,mr4 ,pet]s1 ,ms4 ,wilson ( ,florida1   
,ms4 ,kelly ( ,ill9ois1 ,mr4 ,ca/51 ,mr4
 ,mc,govern1 ,mr4 ,s>banes1 ,ms4 ,ross1 
,mr4 ,nadl]1 ,mr4 ,smi? ( ,wa%+ton1     
,mrs4 ,beatty1 ,mr4 ,c>bajal1 ,mr4      
,torres ( ,new ,york1 ,ms4 ,br[n1 ,ms4  
,escob>1 ,mr4 ,allr$1 ,ms4              
,ocasio-,cortez1 ,ms4 ,lois ,frankel (  
,florida1 ,ms4 ,budz9ski1 ,mr4 ,mrvan1  
,mr4 ,lieu1 ,mr4 ,c\rtney1 ,ms4         
,scanlon1 ,mr4 ,de,saulnier1 ,mr4       
,morelle1 ,mr4 ,takano1 ,mrs4 ,f\%ee1   
,mr4 ,smi? ( ,new ,j]sey1 ,mr4 ,payne1  
,ms4 ,kaptur1 ,ms4 ,e%oo1 ,mr4 ,sor5s51 
,ms4 ,craig1 ,mr4 ,kim ( ,new ,j]sey1   
,mr4 ,l&sman1 ,mrs4 ,sykes1 ,ms4        
,sal9as1 ,ms4 ,h\lahan1 ,mr4 ,magaz9]1  
,ms4 ,crockett1 ,mr4 ,grijalva1 ,mrs4   
,hayes1 ,mr4 ,fitzpatrick1 ,mr4 ,scott (
 ,virg9ia1 ,mr4 ,mull91 ,ms4 ,s*olt51   
,mr4 ,soto1 ,mr4 ,jackson ( ,nor?       
,c>ol9a1 & ,mr4 ,bacon7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     

#aihf to all[ work]s an above-!-l9e     
d$uction = union dues & exp5ses & to    
all[ a miscellane\s itemiz$ d$uction =  
work]s = all unreimburs$ exp5ses incurr$
 9 ! trade or bus9ess ( be+ an employee4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,tax ,fairness = ,work]s ,act4  #b4 
,all[ance ( d$uction = c]ta9 exp5ses ( !
 trade or bus9ess ( be+ an employee  7a7
 ,above-!-,l9e d$uction = union dues &  
exp5ses ,section #fb7;a77#a7 ( !        
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by add+ at ! end ! foll[+ new s5t5ce3 ,!
 limitation "u ! prec$+ s5t5ce %all n   
apply to d$uctions :i* are attributable 
to a trade or bus9ess consi/+ ( !       
p]=mance ( s]vices by ! taxpay] z an    
employee if su* d$uctions are = union   
dues & exp5ses44  7b7 ,all[ance (       
miscellane\s itemiz$ d$uction = o!r     
exp5ses ( ! trade or bus9ess ( be+ an   
employee ,section #fg7;g7 ( ! ,int]nal  
,rev5ue ,code ( #aihf is am5d$-- 7#a7 by
 /rik+ #bjbe4--,not)/&+ subsection 7a71 
& ins]t+ 8#bjbe4--  7#a7 ,9 g5]al       

,not)/&+ subsection 7a71 except z       
provid$ 9 p>agraph 7#b71  2 &  7#b7 by  
add+ at ! end ! foll[+3  7#b7 ,exception
 = exp5ses ( ! trade or bus9ess ( be+ an
 employee  7,a7 ,9 g5]al ,p>agraph 7#a7 
%all n apply to miscellane\s itemiz$    
d$uctions = any taxable ye> :i* are     
itemiz$ d$uctions attributable to a     
trade or bus9ess c>ri$ on by ! taxpay]  
:i* consi/s ( ! p]=mance ( s]vices by ! 
taxpay] z an employee4  7,b7            
,application ( #b-p]c5t te/ ,9 apply+   
subsection 7a7 = any taxable ye> to :i* 
?is p>agraph applies1 only ! itemiz$    
d$uctions describ$ 9 subp>agraph 7,a7   
%all be tak5 into acc\nt z miscellane\s 
itemiz$ d$uctions4  4  7c7 ,effective   
date ,! am5dm5ts made by ?is section    
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbb4