,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bfga  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #g1 #bjbe,mr4  
,boyle ( ,p5nsylvania 7= himself1 ,mr4  
,norcross1 ,mrs4 ,ramirez1 ,mr4 ,goldman
 ( ,new ,york1 ,mr4 ,latim]1 ,mr4 ,gre5 
( ,texas1 ,ms4 ,s*ak[sky1 ,ms4 ,wass]man
 ,s*ultz1 ,mr4 ,m\lton1 ,ms4 ,br[nley1  
,ms4 ,pett]s51 ,mr4 ,bi%op1 ,mr4        
,mc,garvey1 ,mr4 ,pet]s1 ,mrs4 ,mc,bath1
 ,mr4 ,mull91 ,ms4 ,kelly ( ,ill9ois1   
,ms4 ,%]rill1 ,mr4 ,davis ( ,nor?       
,c>ol9a1 ,mrs4 ,mc,iver1 ,mr4 ,cleav]1  
,ms4 ,dean ( ,p5nsylvania1 ,ms4 ,sn*ez1 
,mr4 ,l>s5 ( ,wa%+ton1 ,mr4 ,%]man1 ,mr4
 ,k5n$y ( ,new ,york1 ,mr4 ,g>cia (     
,cali=nia1 ,mr4 ,khanna1 ,mr4 ,keat+1   
,mr4 ,cas>1 ,ms4 ,jayapal1 ,ms4 ,tlaib1 
,mr4 ,olszewski1 ,mr4 ,kri%namoor?i1    
,ms4 ,titus1 ,ms4 ,mc,collum1 ,mr4 ,c>t]
 ( ,l\isiana1 ,mr4 ,ca/ro ( ,texas1 ,mr4
 ,johnson ( ,georgia1 ,mr4 ,deluzio1    
,ms4 ,morrison1 ,mr4 ,davis ( ,ill9ois1 
,mr4 ,mrvan1 ,ms4 ,hoyle ( ,oregon1 ,mr4
 ,subramanyam1 ,mr4 ,hors=d1 ,mrs4      

,trahan1 ,ms4 ,mc,bride1 ,ms4 ,/ansbury1
 ,mr4 ,neguse1 ,ms4 ,wat]s1 ,ms4 ,s*ri]1
 ,mr4 ,fo/]1 ,mr4 ,mc,govern1 ,ms4 ,lee 
( ,p5nsylvania1 ,ms4 ,scanlon1 ,mr4     
,connolly1 ,mr4 ,lyn*1 ,mr4 ,bey]1 ,ms4 
,del,bene1 ,mr4 ,ivey1 ,ms4 ,om>1 ,mr4  
,?an$>1 ,ms4 ,pressley1 ,mr4 ,swalwell1 
,ms4 ,s*olt51 ,mr4 ,gomez1 ,ms4 ,norton1
 ,mr4 ,s*neid]1 ,ms4 ,bal9t1 ,ms4       
,b>ragn1 ,mr4 ,tonko1 ,mr4 ,ryan1 ,ms4  
,br[n1 ,mr4 ,bacon1 ,mr4 ,m55dez1 ,mr4  
,ca/51 ,mr4 ,doggett1 ,mr4 ,/anton1 ,mr4
 ,smi? ( ,wa%+ton1 ,mr4 ,v>gas1 ,mr4    
,co/a1 ,mr4 ,riley ( ,new ,york1 ,mr4   
,coh51 ,mr4 ,fro/1 ,ms4 ,williams (     
,georgia1 ,mr4 ,torres ( ,new ,york1    
,ms4 ,ocasio-,cortez1 ,mrs4 ,beatty1    
,mrs4 ,*]filus-,mc,cormick1 ,mr4        
,c>bajal1 ,ms4 ,matsui1 ,mrs4 ,sykes1   
,mr4 ,pocan1 ,mrs4 ,torres ( ,cali=nia1 
,mr4 ,magaz9]1 ,ms4 ,davids ( ,kansas1  
,mr4 ,g>am5di1 ,ms4 ,lois ,frankel (    
,florida1 ,ms4 ,p]ez1 ,ms4 ,ans>i1 ,mr4 
,evans ( ,p5nsylvania1 ,ms4 ,/ev5s1 ,mr4
 ,mannion1 ,ms4 ,sal9as1 ,mr4 ,cuell>1  

,mr4 ,de,saulnier1 ,ms4 ,bonamici1 ,mr4 
,suozzi1 ,mr4 ,pallone1 ,mr4 ,case1     
,mrs4 ,d+ell1 ,mr4 ,morelle1 ,mr4       
,meeks1 ,ms4 ,craig1 ,ms4 ,de,gette1    
,mr4 ,aguil>1 ,ms4 ,bynum1 ,mr4         
,quigley1 ,mr4 ,conaway1 ,ms4 ,m5g1 ,ms4
 ,tokuda1 ,ms4 ,plaskett1 ,mr4 ,figures1
 ,ms4 ,de,lauro1 ,mr4 ,david ,scott (   
,georgia1 ,mr4 ,takano1 ,mr4            
,fitzpatrick1 ,ms4 ,*u1 ,ms4 ,/rickl&1  
,mr4 ,l&sman1 ,mr4 ,sor5s51 ,mr4        
,la,lota1 ,ms4 ,ross1 ,ms4 ,velzquez1   
,ms4 ,sewell1 ,ms4 ,ca/or ( ,florida1   
,mr4 ,bell1 ,mr4 ,mosk[itz1 ,ms4 ,g>cia 
( ,texas1 ,ms4 ,wilson ( ,florida1 ,ms4 
,budz9ski1 ,ms4 ,mc,donald ,rivet1 ,mrs4
 ,hayes1 ,mr4 ,panetta1 ,ms4 ,dext]1    
,ms4 ,leg] ,f]n&ez1 ,mr4 ,cr[1 ,ms4     
,r&all1 ,ms4 ,goodl&]1 & ,mr4 ,g>ca (   
,ill9ois7 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 #bjbd4