,i #aai? ,,congress #a/ ,session ,h4 ,r4 #bbh ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,janu>y #g1 #bjbe,mr4 ,griffi? introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase & adju/ = inflation ! above-!-l9e d$uction = tea*]s4 #a4 ,increase 9 d$uction = c]ta9 exp5ses ( elem5t>y & second>y s*ool tea*]s 7a7 ,9 g5]al ,section #fb7;a77#b77;,d7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ #bej & ins]t+ #ajjj4 7b7 ,con=m+ am5dm5ts ,section #fb7;d77#c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by /rik+ #bjae & ins]t+ #bjbe1 7#b7 by /rik+ #bej & ins]t+ #ajjj1 & 7#c7 by /rik+ cal5d> ye> #bjad & ins]t+ cal5d> ye> #bjbd4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply ) respect to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4