,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #bibg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #ag1 #bjbe,mrs4
 ,*]filus-,mc,cormick 7= h]self1 ,mrs4  
,mc,iver1 ,mr4 ,johnson ( ,georgia1 &   
,ms4 ,tlaib7 introduc$ ! foll[+ bill2   
:i* 0 ref]r$ to ! ,committee on ,ways & 
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to increase ! e>n$
 income tax cr$it1 *ild tax cr$it1 & =  
o!r purposes4  #a4 ,%ort title2         
ref]5ces2 table ( cont5ts  7a7 ,%ort    
title ,?is ,act may be cit$ z !         
,all-,am]icans ,tax ,relief ,act (      
#bjbe4  7b7 ,ref]5ces ,except z o!rwise 
expressly provid$1 :5ev] 9 ?is ,act an  
am5dm5t or repeal is express$ 9 t]ms (  
an am5dm5t to1 or repeal (1 a section or
 o!r provision1 ! ref]5ce %all be       
consid]$ to be made to a section or o!r 
provision ( ! ,int]nal ,rev5ue ,code (  
#aihf4  7c7 ,table ( cont5ts ,! table ( 
cont5ts = ?is ,act is z foll[s3 ,sec4   
#a4 ,%ort title2 ref]5ces2 table (      
cont5ts4,sec4 #b4 ,expansion ( e>n$     

income tax cr$it4,sec4 #c4 ,*ild tax    
cr$it made fully refundable4,sec4 #d4   
,m$ical exp5ses d$uction exp&$ & all[$  
to non-itemiz]s4,sec4 #e4 ,d$uction =   
dayc>e exp5ses4,sec4 #f4 ,commut+ exp5se
 d$uction4,sec4 #g4 ,tutor+ exp5ses     
d$uction4,sec4 #h4 ,exclusion ( int]e/  
paym5ts on cr$it c>d debt4,sec4 #i4 ,r5t
 d$uction = prim>y resid5ce4,sec4 #aj4  
,exclusion ( dis*>ge ( indebt$ness4,sec4
 #aa4 ,increase 9 capital ga9s rate4    
#b4 ,expansion ( e>n$ income tax cr$it  
7a7 ,decrease 9 phase\t p]c5tage        
,section #cb7;b77#a7 is am5d$ to read z 
foll[s3  7#a7 ,p]c5tages ,! cr$it       
p]c5tage & phase\t p]c5tage %all be     
det]m9$ z foll[s3 ,9 ! case ( an        
eligible individual )3,! cr$it p]c5tage 
is3,! phase\t p]c5tage is3#a qualify+   
*ild#chbjb qualify+ *ildr5#dcbec or m   
qualify+ *ildr5#debe,no qualify+        
*ildr5#cj 7#ce 9 ! case ( a jo9t        
return7#ae  4  7b7 ,increase 9 maximum  
cr$it am\nt ,section #cb7;b77#b7 is     
am5d$ to read z foll[s3  7#b7 ,am\nts   

7,b7 ,e>n$ income am\nt ,! t]m e>n$     
income am\nt means-- 7i7 9 ! case ( an  
eligible individual ) #a qualify+ *ild1 
#ae1jjj1  7ii7 9 ! case ( an individual 
) #b or m qualify+ *ildr51 #bj1jjj1 or  
7iii7 9 ! case ( an individual ) no     
*ildr5-- 7,i7 9 ! case ( a jo9t return1 
#aj1jjj1 or  7,,ii7 9 ! case ( any o!r  
individual1 #h1ejj4  7,c7 ,phase\t am\nt
 ,! phase\t am\nt %all be-- 7i7 #dg1abj 
9 ! case ( a jo9t return1 or  7ii7      
#dj1jjj 9 ! case ( any o!r individual4  
4  7c7 ,con=m+ am5dm5t ,section         
#cb7;j77#a7 is am5d$ to read z foll[s3  
7#a7 ,9 g5]al ,9 ! case ( any taxable   
ye> beg9n+ aft] #bjbg 7#bjba 9 ! case ( 
! doll> am\nt 9 subsection 7i77#a771 ea*
 ( ! doll> am\nts 9 subsections 7b77#b7 
& 7i77#a7 %all be increas$ by an am\nt  
equal to-- 7,a7 su* doll> am\nt1        
multipli$ by  7,b7 ,! co/-(-liv+        
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye> 9 :i* ! taxable ye> beg9s1
 det]m9$ by sub/itut+ 9 subp>agraph     
7,a77ii7 !re(-- 7i7 9 ! case ( am\nts 9 

subsection 7b77#b71 cal5d> ye> #bjbf =  
cal5d> ye> #bjaf1 &  7ii7 9 ! case ( !  
#aj1jjj am\nt 9 subsection 7i77#a71     
cal5d> ye> #bjbj = cal5d> ye> #bjaf4  4 
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbf4  #c4   
,*ild tax cr$it made fully refundable   
7a7 ,9 g5]al ,subp>t ,c ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( subtitle ,a is 
am5d$ by ins]t+ aft] section #cf;,b !   
foll[+ new section3  #cf;,d4 ,*ild tax  
cr$it  7a7 ,all[ance ( cr$it ,!re %all  
be all[$ z a cr$it aga9/ ! tax impos$ by
 ?is *apt] = ! taxable ye> an am\nt     
equal to ! sum (-- 7#a7 #b1jjj = ea* (  
up to #c qualify+ *ildr5 ( ! taxpay] =  
:i* ! taxpay] is all[$ a d$uction "u    
section #aea1 plus  7#b7 #ejj = ea* o!r 
su* qualify+ *ild ( ! taxpay]4  7b7     
,limitations  7#a7 ,limitation bas$ on  
adju/$ gross income ,! am\nt ( ! cr$it  
all[able "u subsection 7a7 %all be r$uc$
 7b n bel[ z]o7 by #ej = ea* #a1jjj 7or 
fraction !re(7 by :i* ! taxpay]'s       

modifi$ adju/$ gross income 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  
7#b7 ,?re%old am\nt ,= purposes (       
p>agraph 7#a71 ! t]m ?re%old am\nt      
means-- 7,a7 #aaj1jjj 9 ! case ( a jo9t 
return1  7,b7 #ge1jjj 9 ! case ( an     
individual :o is n m>ri$1 &  7,c7       
#ee1jjj 9 ! case ( a m>ri$ individual   
fil+ a sep>ate return4  ,= purposes (   
?is p>agraph1 m>ital /atus %all be      
det]m9$ "u section #ggjc4  7c7 ,qualify+
 *ild ,= purposes ( ?is section-- 7#a7  
,9 g5]al ,! t]m qualify+ *ild means a   
qualify+ *ild ( ! taxpay] 7z def9$ 9    
section #aeb7;c77 :o has n atta9$ age   
#ag4  7#b7 ,exception = c]ta9 noncitiz5s
 ,! t]m qualify+ *ild %all n include any
 individual :o w\ld n be a dep5d5t if   
subp>agraph 7,a7 ( section #aeb7;b77#c7 
7 appli$ )\t reg>d to all t foll[s      
resid5t ( ! ,unit$ ,/ates4  7d7 ,social 

security numb] requir$ ,no cr$it %all be
 all[$ "u ?is section to a taxpay] )    
respect to any qualify+ *ild unless !   
taxpay] includes ! social security numb]
 ( ! taxpay] 7& ! taxpay]'s sp\se1 9 !  
case ( a jo9t return7 & ( su* *ild on ! 
return ( tax = ! taxable ye>4 ,=        
purposes ( ! prec$+ s5t5ce1 ! t]m social
 security numb] means a social security 
numb] issu$ to an individual by !       
,social ,security ,adm9i/ration1 b only 
if ! social security numb] is issu$--   
7#a7 to a citiz5 ( ! ,unit$ ,/ates or   
pursuant to subclause 7,i7 7or t portion
 ( subclause 7,,iii7 t relates to       
subclause 7,i77 ( section               
#bje7;c77#b77;,b77i7 ( ! ,social        
,security ,act1 &  7#b7 be=e ! due date 
= su* return4  7e7 ,taxable ye> mu/ be  
full taxable ye> ,except 9 ! case ( a   
taxable ye> clos$ by reason ( ! dea? ( !
 taxpay]1 no cr$it %all be all[able "u  
?is section 9 ! case ( a taxable ye>    
cov]+ a p]iod ( less ?an #ab mon?s4  7f7
 ,re/rictions on taxpay]s :o improp]ly  

claim$ cr$it 9 prior ye>  7#a7 ,taxpay]s
 mak+ prior fraudul5t or reckless claims
  7,a7 ,9 g5]al ,no cr$it %all be all[$ 
"u ?is section = any taxable ye> 9 !    
disall[ance p]iod4  7,b7 ,disall[ance   
p]iod ,= purposes ( subp>agraph 7,a71 ! 
disall[ance p]iod is-- 7i7 ! p]iod ( #aj
 taxable ye>s aft] ! mo/ rec5t taxable  
ye> = :i* !re 0 a f9al det]m9ation t !  
taxpay]'s claim ( cr$it "u ?is section 0
 due to fraud1 &  7ii7 ! p]iod ( #b     
taxable ye>s aft] ! mo/ rec5t taxable   
ye> = :i* !re 0 a f9al det]m9ation t !  
taxpay]'s claim ( cr$it "u ?is section 0
 due to reckless or int5tional disreg>d 
( rules & regulations 7b n due to       
fraud74  7#b7 ,taxpay]s mak+ improp]    
prior claims ,9 ! case ( a taxpay] :o is
 d5i$ cr$it "u ?is section = any taxable
 ye> z a result ( ! defici5cy proc$ures 
"u sub*apt] ,b ( *apt] #fc1 no cr$it    
%all be all[$ "u ?is section = any      
subsequ5t taxable ye> unless ! taxpay]  
provides su* in=mation z ! ,secret>y may
 require to demon/rate eligibility = su*

 cr$it4  7g7 ,application ( cr$it 9     
possessions  7#a7 ,mirror code          
possessions  7,a7 ,9 g5]al ,! ,secret>y 
%all pay to ea* possession ( ! ,unit$   
,/ates ) a mirror code tax sy/em am\nts 
equal to ! loss 7if any7 to t possession
 by reason ( ! application ( ?is section
 7det]m9$ )\t reg>d to ?is subsection7 )
 respect to taxable ye>s beg9n+ aft]    
#bjbj4 ,su* am\nts %all be det]m9$ by ! 
,secret>y bas$ on in=mation provid$ by !
 gov]nm5t ( ! respective possession4    
7,b7 ,coord9ation ) cr$it all[$ aga9/   
,unit$ ,/ates income taxes ,no cr$it    
%all be all[$ "u ?is section = any      
taxable ye> to any individual to :om a  
cr$it is all[able aga9/ taxes impos$ by 
a possession ( ! ,unit$ ,/ates ) a      
mirror code tax sy/em by reason ( !     
application ( ?is section 9 su*         
possession = su* taxable ye>4  7,c7     
,mirror code tax sy/em ,= purposes ( ?is
 p>agraph1 ! t]m mirror code tax sy/em  
means1 ) respect to any possession ( !  
,unit$ ,/ates1 ! income tax sy/em ( su* 

possession if ! income tax liability ( !
 resid5ts ( su* possession "u su* sy/em 
is det]m9$ by ref]5ce to ! income tax   
laws ( ! ,unit$ ,/ates z if su*         
possession 7 ! ,unit$ ,/ates4  7#b7     
,pu]to ,rico ,! cr$it det]m9$ "u ?is    
section %all be all[able to any bona    
fide resid5t ( ,pu]to ,rico 7)9 ! mean+ 
( section #icg7;a774  7#c7 ,am]ican     
,samoa  7,a7 ,9 g5]al ,! ,secret>y %all 
pay to ,am]ican ,samoa am\nts e/imat$ by
 ! ,secret>y z be+ equal to ! aggregate 
b5efits t w\ld h be5 provid$ to resid5ts
 ( ,am]ican ,samoa by reason ( !        
application ( ?is section = taxable ye>s
 beg9n+ aft] #bjbj if ! provisions ( ?is
 section _h be5 9 effect 9 ,am]ican     
,samoa 7appli$ z if ,am]ican ,samoa 7 ! 
,unit$ ,/ates & )\t reg>d to !          
application ( ?is section to bona fide  
resid5ts ( ,pu]to ,rico "u subsection   
7i77#a774  7,b7 ,di/ribution requirem5t 
,subp>agraph 7,a7 %all n apply unless   
,am]ican ,samoa has a plan1 :i* has be5 
approv$ by ! ,secret>y1 "u :i* ,am]ican 

,samoa w promptly di/ribute su* paym5ts 
to its resid5ts4  7,c7 ,coord9ation )   
cr$it all[$ aga9/ ,unit$ ,/ates income  
taxes  7i7 ,9 g5]al ,9 ! case ( a       
taxable ye> ) respect to :i* a plan is  
approv$ "u subp>agraph 7,b71 ?is section
 7o!r ?an ?is subsection7 %all n apply  
to any individual eligible = a          
di/ribution "u su* plan4  7ii7          
,application ( section 9 ev5t ( abs5ce (
 approv$ plan ,9 ! case ( a taxable ye> 
) respect to :i* a plan is n approv$ "u 
subp>agraph 7,b7 rules simil> to ! rules
 ( p>agraph 7#b77;,b7 %all apply )      
respect to bona fide resid5ts ( ,am]ican
 ,samoa 7)9 ! mean+ ( section #icg7;a774
  7#d7 ,treatm5t ( paym5ts ,= purposes (
 section #acbd ( title #ca1 ,unit$      
,/ates ,code1 ! paym5ts "u ?is          
subsection %all be treat$ 9 ! same mann]
 z a refund due f a cr$it provision     
ref]r$ to 9 subsection 7b77#b7 ( su*    
section4  7h7 ,inflation adju/m5t  7#a7 
,9 g5]al ,9 ! case ( any taxable ye>    
beg9n+ aft] #bjbe1 ! doll> am\nts 9     

subsections 7a7 & 7b7 %all be increas$  
by an am\nt equal to-- 7,a7 su* doll>   
am\nt1 multipli$ by  7,b7 ! co/-(-liv+  
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye> 9 :i* ! taxable ye> beg9s1
 det]m9$ by sub/itut+ cal5d> ye> #bjbd =
 cal5d> ye> #bjaf 9 subp>agraph 7,a77ii7
 !re(4  7#b7 ,r\nd+ ,if any increase "u 
p>agraph 7#a7 is n a multiple ( #ej1 su*
 increase %all be r\nd$ to ! ne>e/      
multiple ( #ej4  4  7b7 ,cl]ical am5dm5t
 ,! table ( sections = subp>t ,c ( "p   
,,iv ( sub*apt] ,a ( *apt] #a ( subtitle
 ,a is am5d$ by ins]t+ aft] ! item      
relat+ to section #cf;,b ! foll[+ new   
section3  ,sec4 #cf;,d4 ,*ild tax cr$it4
  4  7c7 ,con=m+ am5dm5ts  7#a7 ,! table
 ( sections = subp>t ,a ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( subtitle ,a is 
am5d$ by /rik+ ! item relat+ to section 
#bd4  7#b7 ,section #bf7;b77#b7 is am5d$
 by ins]t+ & aft] ! comma 9 subp>agraph 
7,x71 by /rik+ 1 & at ! end (           
subp>agraph 7,y71 & by /rik+ subp>agraph
 7,z74  7#c7 ,section #de,r7f77#c77;,b7 

is am5d$ by ins]t+ 7z 9 effect on ! day 
be=e ! date ( ! enactm5t ( !            
,all-,am]icans ,tax ,relief ,act (      
#bjbe7 aft] section #bd7;d77#b77;,c74   
7#d7 ,section #dh;,d7d77#d7 is am5d$ by 
/rik+ section #bd7k7 & ins]t+ section   
#cf;,d7j74  7#e7 ,section               
#aeb7;f77#f77;,b77ii7 is am5d$ by /rik+ 
section #bd & ins]t+ section #cf;,d4    
7#f7 ,section #eja7;c77#bf7 is am5d$ by 
/rik+ section #bd7;c7 9 ! matt] foll[+  
subp>agraph 7,d7 & ins]t+ section       
#cf;,d7c74  7#g7 ,section               
#cdjb7;f77#a77;,c7 is am5d$ by /rik+    
section #bd 7det]m9$ aft] application ( 
subsection 7j7 !re(7 & ins]t+ section   
#cf;,d4  7#h7 ,section                  
#fajc7l77#ac77;,a77v7 is am5d$ by /rik+ 
section #bd & ins]t+ section #cf;,d4    
7#i7 ,section #fbac7;g77#b7 is am5d$--  
7,a7 9 subp>agraph 7,i71 by /rik+       
section #bd7;e7 & ins]t+ section        
#cf;,d7d71  7,b7 9 subp>agraph 7,l71 by 
/rik+ #bd1 #cb & ins]t+ #cb1 #cf;,d1 &  
7,c7 9 subp>agraph 7,p71 by /rik+       

section #bd7;g77#b7 or an entry on !    
return claim+ ! cr$it "u section #bd &  
ins]t+ section #cf;,d7f77#b7 or an entry
 on ! return claim+ ! cr$it "u section  
#cf;,d4  7#aj7 ,section #fdjb7m7 is     
am5d$ by /rik+ section #bd 7by reason ( 
subsection 7d7 !re(7 & ins]t+ section   
#cf;,d4  7#aa7 ,section #fdag7;f7 is    
am5d$ by /rik+ section #bd7k7 & ins]t+  
section #cf;,d7h74  7#ab7 ,sub*apt] ,b (
 *apt] #fe ( subtitle ,f is am5d$ by    
repeal+ sections #fdbh1 #fdbh;,a1       
#fdbh;,b1 & #fdbi & ! table ( sections =
 su* sub*apt] is am5d$ by /rik+ ! items 
relat+ to su* sections4  7#ac7 ,section 
#ffie7;g77#b7 is am5d$ by /rik+ section 
#bd1 #be;,a7a77#a71 or #cb & ins]t+     
section #be;,a7a77#a71 #cb1 or #cf;,d4  
7#ad7 ,*apt] #gg ( subtitle ,f is am5d$ 
by repeal+ section #gebg;,a & ! table ( 
sections = su* *apt] is am5d$ by /rik+ !
 item relat+ to su* section4  7d7       
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ,decemb] #ca1 #bjbf4  #d4   

,m$ical exp5ses d$uction exp&$ & all[$  
to non-itemiz]s  7a7 ,?re%old remov$    
,section #bac7;a7 is am5d$ by /rik+ 1 to
 ! ext5t & all t foll[s ?r\gh gross     
income4  7b7 ,d$uction all[$ to         
non-,itemiz]s ,section #fc7;b7 is am5d$ 
by /rik+ & at ! end ( p>agraph 7#c71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#d7 &
 ins]t+ 1 &1 & by add+ at ! end ! foll[+
 new p>agraph3  7#e7 ! d$uction provid$ 
9 section #bac4  4  7c7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbf4  #e4 ,d$uction =   
dayc>e exp5ses  7a7 ,9 g5]al ,"p ,,vi ( 
sub*apt] ,b ( *apt] #a ( subtitle ,a is 
am5d$ by r$esignat+ section #bbd z      
section #bbe & ins]t+ aft] section #bbc 
! foll[+ new section3  #bbd4 ,dayc>e    
exp5ses  7a7 ,9 g5]al ,9 ! case ( an    
individual1 !re %all be all[$ z a       
d$uction = ! taxable ye> an am\nt equal 
to ! qualifi$ dayc>e exp5ses ( !        
individual = su* taxable ye>4  7b7      
,qualifi$ dayc>e exp5ses ,= purposes (  

?is section1 ! t]m qualifi$ dayc>e      
exp5ses means ! am\nts paid or incurr$  
by ! individual z tuition = a dep5d5t ( 
! taxpay] :o has n atta9$ ! age ( #g to 
att5d a *ildc>e in/itution 7z def9$ 9   
section #acee4bj ( title #de1 ,code (   
,f$]al ,regulations74  4  7b7 ,d$uction 
all[$ to non-,itemiz]s ,section #fc7;b7 
7z am5d$ by section #d7 is fur!r am5d$  
by /rik+ & at ! end ( p>agraph 7#d71 by 
/rik+ ! p]iod at ! end ( p>agraph 7#e7 &
 ins]t+ 1 &1 & by add+ at ! end ! foll[+
 new p>agraph3  7#f7 ! d$uction provid$ 
9 section #bbd4  4  7c7 ,cl]ical am5dm5t
 ,! table ( sections = "p ,,vi (        
sub*apt] ,b ( *apt] #a ( subtitle ,a is 
am5d$ by /rik+ ! item relat+ to section 
#bbd & ins]t+ ! foll[+ new items3  ,sec4
 #bbd4 ,dayc>e exp5ses4,sec4 #bbe4      
,cross ref]5ce4  4  7d7 ,effective date 
,! am5dm5ts made by ?is section %all    
apply to taxable ye>s beg9n+ aft]       
,decemb] #ca1 #bjbf4  #f4 ,commut+      
exp5se d$uction  7a7 ,9 g5]al ,"p ,,vi (
 sub*apt] ,b ( *apt] #a ( subtitle ,a is

 fur!r am5d$ by r$esignat+ section #bbe 
z section #bbf & ins]t+ aft] section    
#bbd ! foll[+ new section3  #bbe4       
,commut+ exp5ses  7a7 ,9 g5]al ,9 ! case
 ( an eligible individual1 !re %all be  
all[$ z a d$uction = ! taxable ye> an   
am\nt equal to ! qualifi$ commut+       
exp5ses ( ! individual = su* taxable    
ye>4  7b7 ,qualifi$ commut+ exp5ses ,=  
purposes ( ?is section1 ! t]m qualifi$  
commut+ exp5ses means ! am\nts paid or  
incurr$ by ! individual to use public   
transit to travel betwe5 su*            
individual's pr9cipal resid5ce 7z su*   
t]m is us$ 9 section #aba7 & su*        
individual's place ( "w at :i* su*      
individual works n less ?an #bj h\rs p] 
week 7det]m9$ by av]ag+ ! numb] ( h\rs  
work$ at su* location dur+ ! taxable ye>
 ov] ! numb] ( weeks su* individual is  
employ$ by ! same employ] at ! same     
location dur+ su* taxable ye>74  7c7    
,eligible individual  7#a7 ,9 g5]al ,=  
purposes ( ?is section1 ! t]m eligible  
individual means an individual ^:       

modifi$ adju/$ gross income does n      
exce$-- 7,a7 #bej1jjj 9 ! case ( a jo9t 
return1 &  7,b7 #abe1jjj 9 ! case ( any 
o!r individual4  7#b7 ,modifi$ adju/$   
gross income ,= purposes ( ?is section1 
! t]m modifi$ adju/$ gross income means 
adju/$ gross income increas$ by an am\nt
 exclud$ f gross income "u sections     
#iaa1 #ica1 & #icc4  7d7 ,regulations ,n
 lat] ?an ,janu>y #a1 #bjbg1 ! ,secret>y
 %all issue su* regulations or o!r      
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section1 includ+-- 7#a7 id5tify+       
qualifi$ commut+ exp5ses1 &  7#b7       
e/abli%+ a process to v]ify su* exp5ses 
incurr$ by individuals4  4  7b7         
,d$uction all[$ to non-,itemiz]s        
,section #fc7;b7 is fur!r am5d$ by /rik+
 & at ! end ( p>agraph 7#e71 by /rik+ ! 
p]iod at ! end ( p>agraph 7#f7 & ins]t+ 
1 &1 & by add+ at ! end ! foll[+ new    
p>agraph3  7#g7 ! d$uction provid$ 9    
section #bbe4  4  7c7 ,cl]ical am5dm5t  
,! table ( sections = "p ,,vi ( sub*apt]

 ,b ( *apt] #a ( subtitle ,a is fur!r   
am5d$ by /rik+ ! item relat+ to section 
#bbe 7z am5d$ by section #e7 & ins]t+ ! 
foll[+ new items3  ,sec4 #bbe4 ,commut+ 
exp5ses4,sec4 #bbf4 ,cross ref]5ce4  4  
7d7 ,effective date ,! am5dm5ts made by 
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbf4  #g4   
,tutor+ exp5ses d$uction  7a7 ,9 g5]al  
,"p ,,vi ( sub*apt] ,b ( *apt] #a (     
subtitle ,a is fur!r am5d$ by r$esignat+
 section #bbf z section #bbg & ins]t+   
aft] section #bbe ! foll[+ new section3 
#bbf4 ,tutor+ exp5ses  7a7 ,9 g5]al ,9 !
 case ( an eligible individual1 !re %all
 be all[$ z a d$uction = ! taxable ye>  
an am\nt equal to s mu* ( ! qualifi$    
tutor+ exp5ses ( ! individual = su*     
taxable ye> z does n exce$ #b1ejj4  7b7 
,qualifi$ tutor+ exp5ses ,= purposes (  
?is section-- 7#a7 ,9 g5]al ,! t]m      
qualifi$ tutor+ exp5ses means ! am\nts  
paid or incurr$ by ! individual = tutor+
 s]vices = a dep5d5t ( ! taxpay] :o     
att5ds a public elem5t>y s*ool or public

 second>y s*ool 7z def9$ 9 section #haja
 ( ! ,elem5t>y & ,second>y ,education   
,act ( #aife7 eligible = funds "u "p ,a 
( title ,i ( ! ,elem5t>y or ,second>y   
,education ,act ( #aife or any *>t]     
s*ool 7z def9$ 9 section #dcaj ( su*    
,act74  7#b7 ,tutor+ s]vices ,! t]m     
tutor+ s]vices means direct tutor+ ( a  
/ud5t-- 7,a7 9 a gr\p ( n m ?an #d      
/ud5ts p] in/ructor1  7,b7 = ! purpose (
 increas+ academic a*ievem5t 9 read+1   
ma?1 sci5ce1 writ+ & language arts1     
social /udies1 hi/ory1 civics1 or a     
=eign language1  7,c7 ?r\gh plann$      
sessions ( n less ?an #a h\r & n m ?an  
#c h\rs :i* occur-- 7i7 n less frequ5tly
 ?an once p] week = #f consecutive      
weeks1 or  7ii7 n less frequ5tly ?an    
once p] week = #i weeks dur+ a #a-ye>   
p]iod1 consi/5t1 "o-on-"o or small-gr\p 
sessions4  7c7 ,regulations ,! ,secret>y
 %all issue su* regulations or o!r      
guidance z may be necess>y or           
appropriate to c>ry out ! purposes ( ?is
 section4  4  7b7 ,d$uction all[$ to    

non-,itemiz]s ,section #fc7;b7 is fur!r 
am5d$ by /rik+ & at ! end ( p>agraph    
7#e71 by /rik+ ! p]iod at ! end (       
p>agraph 7#f7 & ins]t+ 1 &1 & by add+ at
 ! end ! foll[+ new p>agraph3  7#g7 !   
d$uction provid$ 9 section #bbf4  4  7c7
 ,cl]ical am5dm5t ,! table ( sections = 
"p ,,vi ( sub*apt] ,b ( *apt] #a (      
subtitle ,a is fur!r am5d$ by /rik+ !   
item relat+ to section #bbf 7z add$ by  
section #f7 & ins]t+ ! foll[+ new items3
  ,sec4 #bbf4 ,tutor+ exp5ses4,sec4     
#bbg4 ,cross ref]5ce4  4  7d7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft]  
,decemb] #ca1 #bjbf4  #h4 ,exclusion (  
int]e/ paym5ts on cr$it c>d debt  7a7 ,9
 g5]al ,"p ,,vi ( sub*apt] ,b ( *apt] #a
 ( subtitle ,a is fur!r am5d$ by        
r$esignat+ section #bbg z section #bbh &
 ins]t+ aft] section #bbf ! foll[+ new  
section3  #bbg4 ,cr$it c>d int]e/       
paym5ts  7a7 ,9 g5]al ,9 ! case ( an    
individual1 !re %all be all[$ z a       
d$uction = ! taxable ye> an am\nt equal 

to s mu* ( ! int]e/ paid by ! individual
 dur+ ! taxable ye> on an op5-end cr$it 
plan involv+ a cr$it c>d z does n exce$ 
#b1ejj4  7b7 ,def9itions ,! t]ms op5 end
 consum] cr$it plan & cr$it c>d h !     
mean+ giv5 su* t]ms 9 section #ajc ( !  
,tru? 9 ,l5d+ ,act4  4  7b7 ,d$uction   
all[$ to non-,itemiz]s ,section #fc7;b7 
is fur!r am5d$ by /rik+ & at ! end (    
p>agraph 7#f71 by /rik+ ! p]iod at ! end
 ( p>agraph 7#g7 & ins]t+ 1 &1 & by add+
 at ! end ! foll[+ new p>agraph3  7#h7 !
 d$uction provid$ 9 section #bbg4  4    
7c7 ,cl]ical am5dm5t ,! table ( sections
 = "p ,,vi ( sub*apt] ,b ( *apt] #a (   
subtitle ,a is fur!r am5d$ by /rik+ !   
item relat+ to section #bbf 7z add$ by  
section #f7 & ins]t+ ! foll[+ new items3
  ,sec4 #bbg4;,cr$it c>d int]e/         
paym5ts4,sec4 #bbh4 ,cross ref]5ce4  4  
7d7 ,effective date ,! am5dm5t made by  
?is section %all apply to taxable ye>s  
beg9n+ aft] ,decemb] #ca1 #bjbf4  #i4   
,r5t d$uction = prim>y resid5ce  7a7 ,9 
g5]al ,"p ,,vi ( sub*apt] ,b ( *apt] #a 

( subtitle ,a is fur!r am5d$ by         
r$esignat+ section #bbh z section #bbi &
 ins]t+ aft] section #bbg ! foll[+ new  
section3  #bbh4 ,r5t  7a7 ,9 g5]al ,9 ! 
case ( an individual1 !re %all be all[$ 
z a d$uction = ! taxable ye> an am\nt   
equal to ! qualify+ r5t paym5ts ( su*   
individual = ! taxable ye>4  7b7        
,qualify+ r5t paym5ts ,= purposes ( ?is 
section1 ! t]m qualify+ r5t paym5ts     
means am\nts paid by ! individual 9 r5t 
= su* individual's pr9cipal resid5ce 7z 
su* t]m is us$ 9 section #aba74  7c7    
,income phase\t  7#a7 ,9 g5]al ,! am\nt 
( ! d$uction det]m9$ "u subsection 7a7  
%all be r$uc$ 7b n bel[ z]o7 by an am\nt
 equal to #a p]c5t = e #ejj 7#a1jjj 9 ! 
case ( a jo9t return7 or fraction !re(  
by :i* su* individual's modifi$ adju/$  
gross income exce$s ! applicable        
?re%old4  7#b7 ,applicable ?re%old ,=   
purposes ( ?is subsection1 ! t]m        
applicable ?re%old means-- 7,a7 #aej1jjj
 9 ! case ( a jo9t return1 or  7,b7     
#ge1jjj 9 ! case ( any o!r individual4  

7#c7 ,modifi$ adju/$ gross income ,=    
purposes ( ?is section1 ! t]m modifi$   
adju/$ gross income means adju/$ gross  
income increas$ by an am\nt exclud$ f   
gross income "u sections #iaa1 #ica1 &  
#icc4  4  7b7 ,d$uction all[$ to        
non-,itemiz]s ,section #fc7;b7 is fur!r 
am5d$ by /rik+ & at ! end ( p>agraph    
7#h71 by /rik+ ! p]iod at ! end (       
p>agraph 7#i7 & ins]t+ 1 &1 & by add+ at
 ! end ! foll[+ new p>agraph3  7#aj7 !  
d$uction provid$ 9 section #bbh4  4  7c7
 ,cl]ical am5dm5t ,! table ( sections = 
"p ,,vi ( sub*apt] ,b ( *apt] #a (      
subtitle ,a is fur!r am5d$ by /rik+ !   
item relat+ to section #bbh 7z add$ by  
section #h7 & ins]t+ ! foll[+ new items3
  ,sec4 #bbh4,r5t4,sec4 #bbi4 ,cross    
ref]5ce4  4  7d7 ,effective date ,!     
am5dm5t made by ?is section %all apply  
to taxable ye>s beg9n+ aft] ,decemb]    
#ca1 #bjbf4  #aj4 ,exclusion ( dis*>ge (
 indebt$ness  7a7 ,9 g5]al ,section     
#ajh7;a77#a77;,e7 is am5d$ to read z    
foll[s3  7,e7 ! taxpay] is an           

individual4  4  7b7 ,coord9ation (      
exclusions ,section #ajh7;a77#b7 is     
am5d$-- 7#a7 by /rik+ subp>agraph 7,c71 
7#b7 by r$esignat+ subp>agraphs 7,a7 &  
7,b7 z subp>agraphs 7,b7 & 7,c71        
respectively1  7#c7 by ins]t+ be=e      
subp>agraph 7,b7 7z s r$esignat$7 !     
foll[+ new subp>agraph3  7,a7           
,individual exclusion takes prec$5ce    
,subp>agraphs 7,a71 7,b71 7,c71 & 7,d7 (
 p>agraph 7#a7 %all n apply to a dis*>ge
 to :i* subp>agraph 7,e7 ( su* p>agraph 
applies4  1 &  7#d7 9 subp>agraph 7,a7  
7z s r$esignat$71 by ins]t+ ov]         
insolv5cy exclusion1 qualifi$ f>m       
exclusion1 & qualifi$ real prop]ty      
bus9ess exclusion aft] prec$5ce 9 !     
head+4  7c7 ,con=m+ am5dm5ts  7#a7      
,section #ajh is am5d$ by /rik+         
subsections 7f7 & 7h74  7#b7 ,section   
#afc7;h77#c77;,f7 is am5d$ by /rik+     
clause 7iv74  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to debt incurr$ aft] ,decemb] #ca1      
#bjbf4  #aa4 ,increase 9 capital ga9s   

rate  7a7 ,9 g5]al ,section             
#a7;h77#a77;,d7 is am5d$ by /rik+ #bj   
p]c5t & ins]t+ #be p]c5t4  7b7          
,effective date ,! am5dm5t made by ?is  
section %all apply to taxable ye>s      
beg9n+ ,decemb] #ca1 #bjbf4