,i #aai? ,,congress #a/ ,session ,h4 ,r4 #fgha ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,decemb] #ag1 #bjbe,mr4 ,bur*ett introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ,ways & ,means ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to increase ! /&>d d$uction = taxable ye>s #bjbf & #bjbg by ! t>iff rebate am\nt4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,trump ,t>iff ,rebate ,act4 #b4 ,/&>d d$uction = taxable ye>s #bjbf & #bjbg increas$ by t>iff rebate am\nt 7a7 ,9 g5]al ,section #fc7;c7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new p>agraph3 7#h7 ,special rules = taxable ye>s #bjbf & #bjbg 7,a7 ,increase 9 /&>d d$uction ,9 ! case ( a taxable ye> beg9n+ aft] ,decemb] #ca1 #bjbe1 & be=e ,janu>y #a1 #bjbh1 ! /&>d d$uction %all be increas$ by ! t>iff rebate am\nt4 7,b7 ,t>iff rebate am\nt ,= purposes ( ?is p>agraph1 ! t>iff rebate am\nt is-- 7i7 #d1jjj 9 ! case ( a jo9t return or a surviv+ sp\se 7z def9$ 9 section #b7;a771 7ii7 #c1jjj 9 ! case ( a head ( h\sehold 7z def9$ 9 section #b7;b771 or 7iii7 #b1jjj 9 any o!r case4 4 7b7 ,effective date ,! am5dm5t made by ?is section %all apply to taxable ye>s beg9n+ aft] ,decemb] #ca1 #bjbe4