,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #aacj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,febru>y #g1 #bjbe    
,ms4 ,malliotakis 7= h]self1 ,mr4       
,panetta1 & ,mr4 ,c>ey7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ,ways & ,means  ,a ,,bill 
,to am5d ! ,int]nal ,rev5ue ,code (     
#aihf to increase ! additional /&>d     
d$uction = s5iors4  #a4 ,%ort title ,?is
 ,act may be cit$ z ! ,bonus ,tax       
,relief = ,am]ica's ,s5iors ,act4  #b4  
,increase 9 additional /&>d d$uction =  
s5iors  7a7 ,9 g5]al ,section           
#fc7;f77#a7 ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by /rik+ #fjj & ins]t+  
#e1jjj4  7b7 ,inflation adju/m5t        
,section #fc7;f7 ( su* ,code is am5d$ by
 add+ at ! end ! foll[+ new p>agraph3   
7#e7 ,inflation adju/m5t  7,a7 ,9 g5]al 
,9 ! case ( any taxable ye> beg9n+ aft] 
,decemb] #ca1 #bjbf1 ! #e1jjj am\nt 9   
p>agraph 7#a7 %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> beg9s by 
sub/itut+ cal5d> ye> #bjbe = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(4  7,b7
 ,r\nd+ ,if any increase det]m9$ "u     
subp>agraph 7,a7 is n a multiple ( #ej1 
su* increase %all be r\nd$ to ! next    
l[e/ multiple ( #ej4  7,c7 ,cross       
ref]5ce ,= inflation adju/m5t (         
additional am\nts = bl9d1 see subsection
 7c77#d74  4  7c7 ,con=m+ am5dm5ts  7#a7
 ,section #fc7;c77#d7 ( su* ,code is    
am5d$-- 7,a7 by /rik+ or subsection 7f7 
9 ! matt] prec$+ subp>agraph 7,a7 &     
ins]t+ 1 or p>agraph 7#b7 or 7#c7 (     
subsection 7f71 &1  7,b7 by /rik+ or    
subsection 7f7 9 subp>agraph 7,b77i7 &  
ins]t+ 1 or p>agraph 7#b7 or 7#c7 (     
subsection 7f74  7#b7 ,section          
#fc7;f77#c7 ( su* ,code is am5d$--  7,a7
 by /rik+ p>agraphs 7#a7 & 7#b7 & ins]t+
 p>agraph 7#b71 &  7,b7 by ins]t+ bl9d  
aft] unm>ri$ 9 ! head+ !re(4  7d7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      

beg9n+ aft] ,decemb] #ca1 #bjbe4