,i  #aaith ,,congress  #ast ,session    
,h4 ,r4 #eei  ,,in ,,the ,,house ,,of   
,,representatives  ,january #bj1        
#bjbe,mr4 ,bacon introduced the         
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to establish an         
above-the-line tax deduction for        
seniors4  #a4 ,short title ,this ,act   
may be cited as the ,seniors in the     
,workforce ,tax ,relief ,act4  #b4      
,deduction for seniors  7a7 ,in general 
,part ,,vii of subchapter ,b of chapter 
#a of the ,internal ,revenue ,code of   
#aihf is amended by redesignating       
section #bbd as section #bbe and by     
inserting after section #bbc the        
following new section3  #bbd4 ,deduction
 for seniors  7a7 ,in general ,in the   
case of an individual who has attained  
age #fe before the close of the taxable 
year1 there shall be allowed as a       
deduction for the taxable year an amount
 equal to-- 7#a7 #be1jjj1 reduced 7but  

not below zero7 by the amount which     
bears the same ratio to such deduction  
as-- 7,a7 the excess of-- 7i7 the       
taxpayer's adjusted gross income for    
such taxable year1 over  7ii7 #ajj1jjj1 
bears to  7,b7 #be1jjj4  7b7 ,special   
rules  7#a7 ,joint return or surviving  
spouse ,in the case of a joint return or
 a surviving spouse 7as defined in      
section #b7;a77 paragraph 7#a7 shall be 
applied by substituting #bjj1jjj for    
#ajj1jjj1 and #ej1jjj for #be1jjj4  7#b7
 ,both individuals over #fe ,in the case
 of a joint return or a surviving spouse
 with respect to which both individuals 
attained age #fe 7or in the case of a   
surviving spouse1 would have attained   
age #fe7 before the close of the taxable
 year1 paragraph 7#a7 shall be applied  
by substituting #ej1jjj for #be1jjj4    
7c7 ,termination ,no deduction shall be 
allowed under this section for taxable  
years beginning after ,december #ca1    
#bjbi4  4  7b7 ,deduction allowed       
whether or not individual itemizes other

 deductions ,subsection 7a7 of section  
#fb of such ,code is amended by         
inserting before the last sentence at   
the end the following new paragraph3    
7#bb7 ,deduction for seniors ,the       
deduction allowed by section #bbd4  4   
7c7 ,clerical amendment ,the table of   
sections for part ,,vii of subchapter ,b
 of chapter #a of such ,code is amended 
by redesignating the item relating to   
section #bbd as an item relating to     
section #bbe and by inserting after the 
item relating to section #bbc the       
following new item3  ,sec4 #bbd4        
,deduction for seniors4  4  7d7         
,effective date ,the amendments made by 
this section shall apply to taxable     
years beginning after ,december #ca1    
#bjbd4