,i  #aai? ,,congress  #a/ ,session  ,h4 
,r4 #eei  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #bj1 #bjbe,mr4
 ,bacon introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to e/abli% an above-!-l9e
 tax d$uction = s5iors4  #a4 ,%ort title
 ,?is ,act may be cit$ z ! ,s5iors 9 !  
,work=ce ,tax ,relief ,act4  #b4        
,d$uction = s5iors  7a7 ,9 g5]al ,"p    
,,vii ( sub*apt] ,b ( *apt] #a ( !      
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by r$esignat+ section #bbd z section    
#bbe & by ins]t+ aft] section #bbc !    
foll[+ new section3  #bbd4 ,d$uction =  
s5iors  7a7 ,9 g5]al ,9 ! case ( an     
individual :o has atta9$ age #fe be=e ! 
close ( ! taxable ye>1 !re %all be all[$
 z a d$uction = ! taxable ye> an am\nt  
equal to-- 7#a7 #be1jjj1 r$uc$ 7b n bel[
 z]o7 by ! am\nt :i* be>s ! same ratio  
to su* d$uction z-- 7,a7 ! excess (--   
7i7 ! taxpay]'s adju/$ gross income =   
su* taxable ye>1 ov]  7ii7 #ajj1jjj1    

be>s to  7,b7 #be1jjj4  7b7 ,special    
rules  7#a7 ,jo9t return or surviv+     
sp\se ,9 ! case ( a jo9t return or a    
surviv+ sp\se 7z def9$ 9 section #b7;a77
 p>agraph 7#a7 %all be appli$ by        
sub/itut+ #bjj1jjj = #ajj1jjj1 & #ej1jjj
 = #be1jjj4  7#b7 ,bo? individuals ov]  
#fe ,9 ! case ( a jo9t return or a      
surviv+ sp\se ) respect to :i* bo?      
individuals atta9$ age #fe 7or 9 ! case 
( a surviv+ sp\se1 w\ld h atta9$ age    
#fe7 be=e ! close ( ! taxable ye>1      
p>agraph 7#a7 %all be appli$ by         
sub/itut+ #ej1jjj = #be1jjj4  7c7       
,t]m9ation ,no d$uction %all be all[$ "u
 ?is section = taxable ye>s beg9n+ aft] 
,decemb] #ca1 #bjbi4  4  7b7 ,d$uction  
all[$ :e!r or n individual itemizes o!r 
d$uctions ,subsection 7a7 ( section #fb 
( su* ,code is am5d$ by ins]t+ be=e !   
la/ s5t5ce at ! end ! foll[+ new        
p>agraph3  7#bb7 ,d$uction = s5iors ,!  
d$uction all[$ by section #bbd4  4  7c7 
,cl]ical am5dm5t ,! table ( sections =  
"p ,,vii ( sub*apt] ,b ( *apt] #a ( su* 

,code is am5d$ by r$esignat+ ! item     
relat+ to section #bbd z an item relat+ 
to section #bbe & by ins]t+ aft] ! item 
relat+ to section #bbc ! foll[+ new     
item3  ,sec4 #bbd4 ,d$uction = s5iors4  
4  7d7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjbd4