,i #aai? ,,congress #a/ ,session ,h4 ,r4 #dbhj ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #b1 #bjbe,mr4 ,fitzpatrick 7= himself & ,mr4 ,gold5 ( ,ma9e7 introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to make p]man5t c]ta9 expir+ income tax rates & to e/abli% a new top income tax rate4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,bip>tisan ,tax ,fairness ,act ( #bjbe4 #b4 ,modification ( income tax rates 7a7 ,m>ri$ individuals fil+ jo9t returns & surviv+ sp\ses ,section #a7;a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ ! table conta9$ !re9 & ins]t+ ! foll[+3 ,if taxable income is3 ,! tax is3 ,n ov] #ai1jej #aj ( taxable income4 ,ov] #ai1jej b n ov] #gg1djj #a1ije1 plus #ab ( ! excess ov] #ai1jej4 ,ov] #gg1djj b n ov] #afe1jjj #h1ijg1 plus #bb ( ! excess ov] #gg1djj4 ,ov] #afe1jjj b n ov] #cae1jjj #bh1agi1 plus #bd ( ! excess ov] #afe1jjj4 ,ov] #cae1jjj b n ov] #djj1jjj #fd1agi1 plus #cb ( ! excess ov] #cae1jjj4 ,ov] #djj1jjj b n ov] #fjj1jjj #ia1cgi1 plus #ce ( ! excess ov] #djj1jjj4 ,ov] #fjj1jjj b n ov] #b1jjj1jjj #afa1cgi1 plus #cg ( ! excess ov] #fjj1jjj4 ,ov] #b1jjj1jjj #fgi1cgi1 plus #ci4f ( ! excess ov] #b1jjj1jjj 4 7b7 ,heads ( h\seholds ,section #a7;b7 ( su* ,code is am5d$ by /rik+ ! table conta9$ !re9 & ins]t+ ! foll[+3 ,if taxable income is3 ,! tax is3 ,n ov] #ac1fjj #aj ( taxable income4 ,ov] #ac1fjj b n ov] #ea1hjj #a1cfj1 plus #ab ( ! excess ov] #ac1fjj4 ,ov] #ea1hjj b n ov] #hb1ejj #e1idd1 plus #bb ( ! excess ov] #ea1hjj4 ,ov] #hb1ejj b n ov] #aeg1ejj #ab1fih1 plus #bd ( ! excess ov] #hb1ejj4 ,ov] #aeg1ejj b n ov] #bjj1jjj #cj1fih1 plus #cb ( ! excess ov] #aeg1ejj4 ,ov] #bjj1jjj b n ov] #ejj1jjj #dd1bih1 plus #ce ( ! excess ov] #bjj1jjj4 ,ov] #ejj1jjj b n ov] #a1jjj1jjj #adi1bih1 plus #cg ( ! excess ov] #ejj1jjj4 ,ov] #a1jjj1jjj #ccd1bih1 plus #ci4f ( ! excess ov] #a1jjj1jjj 4 7c7 ,unm>ri$ individuals o!r ?an surviv+ sp\ses & heads ( h\seholds ,section #a7;c7 ( su* ,code is am5d$ by /rik+ ! table conta9$ !re9 & ins]t+ ! foll[+3 ,if taxable income is3 ,! tax is3 ,n ov] #i1ebe #aj ( taxable income4 ,ov] #i1ebe b n ov] #ch1gjj #ieb4ej1 plus #ab ( ! excess ov] #i1ebe4 ,ov] #ch1gjj b n ov] #hb1ejj #d1dec4ej1 plus #bb ( ! excess ov] #ch1gjj4 ,ov] #hb1ejj b n ov] #aeg1ejj #ad1jhi4ej1 plus #bd ( ! excess ov] #hb1ejj4 ,ov] #aeg1ejj b n ov] #bjj1jjj #cb1jhi4ej1 plus #cb ( ! excess ov] #aeg1ejj4 ,ov] #bjj1jjj b n ov] #ejj1jjj #de1fhi4ej1 plus #ce ( ! excess ov] #bjj1jjj4 ,ov] #ejj1jjj b n ov] #a1jjj1jjj #aej1fhi4ej1 plus #cg ( ! excess ov] #ejj1jjj4 ,ov] #a1jjj1jjj #cce1fih4ej1 plus #ci4f ( ! excess ov] #a1jjj1jjj 4 7d7 ,m>ri$ individuals fil+ sep>ate returns ,section #a7;d7 ( su* ,code is am5d$ by /rik+ ! table conta9$ !re9 & ins]t+ ! foll[+3 ,if taxable income is3 ,! tax is3 ,n ov] #i1ebe #aj ( taxable income4 ,ov] #i1ebe b n ov] #ch1gjj #ieb4ej1 plus #ab ( ! excess ov] #i1ebe4 ,ov] #ch1gjj b n ov] #hb1ejj #d1dec4ej1 plus #bb ( ! excess ov] #ch1gjj4 ,ov] #hb1ejj b n ov] #aeg1ejj #ad1jhi4ej1 plus #bd ( ! excess ov] #hb1ejj4 ,ov] #aeg1ejj b n ov] #bjj1jjj #cb1jhi4ej1 plus #cb ( ! excess ov] #aeg1ejj4 ,ov] #bjj1jjj b n ov] #cjj1jjj #de1fhi4ej1 plus #ce ( ! excess ov] #bjj1jjj4 ,ov] #cjj1jjj b n ov] #a1jjj1jjj #hj1fhi4ej1 plus #cg ( ! excess ov] #cjj1jjj4 ,ov] #a1jjj1jjj #cci1fhi4ej1 plus #ci4f ( ! excess ov] #a1jjj1jjj 4 7e7 ,e/ates & tru/s ,section #a7;e7 ( su* ,code is am5d$ by /rik+ ! table conta9$ !re9 & ins]t+ ! foll[+3 ,if taxable income is3 ,! tax is3 ,n ov] #b1eej #aj ( taxable income4 ,ov] #b1eej b n ov] #i1aej #bee1 plus #bd ( ! excess ov] #b1eej4 ,ov] #i1aej b n ov] #ab1ejj #a1hci1 plus #ce ( ! excess ov] #i1aej4 ,ov] #ab1ejj #c1jaa4ej1 plus #cg ( ! excess ov] #ab1ejj4 4 7f7 ,inflation adju/m5ts ,section #a7;f7 ( su* ,code is am5d$-- 7#a7 by am5d+ p>agraph 7#b77;,a7 to read z foll[s3 7,a7 by increas+ ! m9imum & maximum doll> am\nts = ea* bracket = :i* a tax is impos$ "u su* table by ! co/-(-liv+ adju/m5t = su* cal5d> ye>1 det]m9$ "u ?is subsection = su* cal5d> ye> by sub/itut+ #8#bjag' = #8#bjaf' 9 p>agraph 7#c77;,a77ii71 1 7#b7 by am5d+ p>agraph 7#g7 to read z foll[s3 7#g7 ,r\nd+ 7,a7 ,9 g5]al ,except z provid$ 9 subp>agraph 7,b71 if any increase det]m9$ "u p>agraph 7#b77;,a7 is n a multiple ( #be1 su* increase %all be r\nd$ to ! next l[e/ multiple ( #be4 7,b7 ,jo9t returns1 etc ,9 ! case ( a table prescrib$ "u subsection 7a71 subp>agraph 7,a7 %all be appli$ by sub/itut+ #ej = #be bo? places x appe>s4 1 7#c7 by /rik+ p>agraph 7#h71 & 7#d7 9 ! head+1 by /rik+ ,phase\t ( m>riage p5alty 9 #ae-p]c5t bracket2 adju/m5ts & ins]t+ ,adju/m5ts4 7g7 ,con=m+ am5dm5ts 7#a7 ,section #a ( su* ,code is am5d$ by /rik+ subsections 7i7 & 7j74 7#b7 ,section #cdjb7q77#a7 ( su* ,code is am5d$ by /rik+ ?ird l[e/ & ins]t+ f\r? l[e/4 7h7 ,effective date 7#a7 ,9 g5]al ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4 7#b7 ,application ( section #ae ,section #ae ( su* ,code %all n apply to any *ange 9 a rate ( tax by reason (-- 7,a7 section #a7;j7 ( su* ,code 7z 9 effect be=e its repeal by ?is section71 or 7,b7 any am5dm5t made by ?is section4